Exports by class approved trader (not permitted)
High / Medium
Northern Ireland Trader must be approved as an excise and/or tax warehouse for movements of oil to an EU state in accordance with Holding and Movements rules and in accordance with Notice 184A.
NI Trader must hold evidence of export for deliveries of tied oil outside the EU.
GB Trader must hold evidence of export for deliveries of tied oil outside the UK.
Confirm that all despatches of oil from NI to EU states comply with Holding and Movements regulations.
Confirm that NI trader holds evidence of export for all movements of oil to countries outside the EU.