3074 Procedures for the reclaim of duty on recovered vapour at duty suspended installations

Overview:

The purpose of this publication is to provide guidance on the procedures to be adopted in reclaiming the duty on vapour evolved from petrol which has passed through the duty point but is subsequently recovered in liquid form at duty suspended storage and distribution installations. These procedures have been agreed in discussions with HM Customs and Excise and the aim is to encourage industry to adopt a common approach in applying for an approval under the existing extrastatutory concession which enables the crediting of duty on recovered hydrocarbons.

Reaffirmed 2009.