The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996
Excise duties
CUSTOMS AND EXCISE
Statute Law Database
2024-05-16
Expert Participation
2020-12-31
These Regulations, which come into force on 1 November 1996, implement the provisions of Article 8(1)(c) of Council Directive 92/81/EEC (OJ No L316, 31.10.92, p. 12). They afford relief from excise duty on all oil used as fuel for the machinery of ships (excluding private pleasure craft) engaged on marine voyages.