United KingdomGOV.UK
HMRC permits coastal fuel movements in duty suspension
UK-refined diesel, kerosene and petrol can move by oil product tanker to approved third-party coastal warehouses, with W8 documentation and receipt controls.
By Taxxa AI OyPublished 4 August 2026
Diesel, kerosene and petrol produced by a UK refinery can move in duty suspension by sea from its refinery warehouse to a third-party excise warehouse at another coastal terminal.GOV HMRC has added this route to Excise Notice 179
GOV, requiring bulk carriage by oil product tanker ship
GOV and approved warehouses at both ends
GOV.
The detailed new section 5.4 expressly includes kerosene alongside diesel and petrol.GOV The additional summary bullet in section 2.5.2 names petrol and diesel.
GOV For the coastal route, HMRC defines a UK refinery as approved premises where crude oil is processed and refined into finished fuel products.
GOV
The vessel must be specifically designed and constructed to carry finished fuel products in bulk in dedicated cargo tanks.GOV HMRC describes such tankers as typically having a deadweight tonnage of at least 3,500 metric tonnes.
GOV
The accompanying-document rules remain material to arranging a shipment. The notice says duty-suspended energy-product movements wholly between UK warehouses do not use the Excise Movement and Control System.GOV They must instead be accompanied by form W8 or a commercial equivalent.
GOV A warehouse's commercially produced version must meet HMRC's requirements and be approved by HMRC
GOV; financial guarantees may also be required for some movements.
GOV
Receipt controls continue after delivery. Under the W8 system, the receiving warehousekeeper must send the consigning warehousekeeper a certificate of receipt and note discrepancies between the documented and received quantitiesGOV. The certificate should be sent within five days of warehousing
GOV; HMRC says failure may lead to penalties and reconsideration of approval.
GOV
For removals outside the 2010 excise movement regulations, regulation 15(f) requires the dispatching occupier to obtain a receipt showing that all goods reached their entered destination.Legislation If none is obtained within 21 days of removal, the occupier must notify the proper officer.
Legislation The notice also requires dispatching warehousekeepers to notify HMRC where a certificate covering all goods sent under duty suspension is not obtained.
GOV
The guidance basis is HMRC's Excise Notice 179, sections 2.5.2, 5.3.1, 5.3.5, 5.4, 5.6 and 5.7; the receipt obligations appear in regulations 11(4) and 15(f) of the Excise Warehousing (Etc.) Regulations 1988.
Confirm that the fuel, approved warehouses and tanker meet the coastal-route conditions, and arrange W8 documentation and receipt follow-up before dispatch.