Explanatory note

This Order provides for relief from excise duty on hydrocarbon oils of ready use fuel and lubricants carried for the propulsion unit and any refrigeration equipment fitted to motor vehicles (including railway engines) imported by and with any persons entering the United Kingdom.

It implements existing international agreements and complies with Council Directive 85/347/EEC (OJ No.L183, 16.7.85, p.22).

Paragraph 2 identifies the type of tank in which the oil must be carried and includes gas fuelled vehicles in the provisions.

Paragraph 3 grants the relief and stipulates the conditions to be observed to qualify for relief.

Paragraph 4 provides for relief from excise duty on fuel in a portable tank carried in a private vehicle and stipulates conditions.

Similar provisions relating to VAT are contained in the Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1988 (S.I. 1988/2212). Those relating to customs duty are contained in Council Regulation (EEC) No. 918/83 (OJ No.L105, 23.4.83, p.1) Title XXVII.