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Notice 179 paragraph 14.3 provides the definition of ‘anotifiable deficiency�.

»Ê¹ÚÌåÓýapp information given here is intended to supplement the advice given in the Notice in order to provide guidance to Oils Assurance Officers, in how to deal with‘excessâ€� deficiencies.

When a notifiable deficiency has been identified by the receiving warehouse under Notice 179 paragraph 14.3.1 that warehouse should:

• investigate the cause
• re-check the basic data and calculations as far as possible
• send a certified copy of the Delivery Note, W8 or eAAD as appropriate as a Certificate of Receipt back to the despatching warehouse as a notification that a consignment has suffered an excess deficiency, or a loss which, although within the normal allowances, has some feature which prevents it being written off at the place of receipt.
• advise HMRC under locally agreed procedures.
• Excise Goods Accompanying Documents Regulations 2002, Regulation 14 requires copy 3 to be submitted to HMRC except when shipping more than (>) 50,000 litres of hydrocarbon oil by sea and any shortage does not exceed 0.5% of that quantity).

On becoming aware of a transit loss, the despatching warehouse under Notice 179 paragraph 14.3.2 must:

• investigate the cause without delay and notify HMRC.

We will ask for an explanation to be provided within 21 days (ExciseWarehousing etc Regulations, Regulation 15).

Trader

Each explanation of a deficiency must give all the relevant information.

If supporting evidence is not available, the steps being taken to obtain it must be stated. »Ê¹ÚÌåÓýapp despatching warehousekeeper must satisfy us that allreasonable steps are taken to

1. safeguard duty-suspended oil during loading, transportation and discharge;
2. measure accurately the quantities despatched, and
3. pay duty and, if appropriate, VAT, forthwith on the deficiency or on that part not already satisfactorily accounted for.

»Ê¹ÚÌåÓýapp despatching warehousekeeper must also ascertain and furnish all relevant information concerning any incident, accident or error affecting the oil.

We will not consider an explanation alleging an accidental loss, a diversion of oil, an incomplete discharge or an error in taking a despatch or receipt account without evidence.