HCOTEG100250 - Exports: Scope of guidance
This section is intended to assist oils assurance teams and other officers responsible for 바카라 사이트楳otor and Heating Fuel바카라 사이트� (Oil) warehouses and others involved in the export of oils.
This section of the guidance covers oils exported to non-EU destinations or shipped as stores.
The section on 바카라 사이트業ntra-EU Movements바카라 사이트� HCOTEG60000 covers products moved from Norhtern Ireland to EU Countries, except that where the oil is shipped with no known final destination (shipment under orders) or where the purchaser is expected to further trade the product, the destination may be treated as an Export and will be covered in this section.
Law
The law governing the control of the exportation of oils is the Customs and Excise Management Act 1979 (CEMA) and the Hydrocarbon Oils Duties Act 1979 (HODA) together with any regulations made under such Acts and, for Norhtern Ireland, other regulations made for the implementation of EC Regulation No 2913/92 ( 바카라 사이트淐ustoms Code바카라 사이트� ).