Government recognises the importance of the oil and gas industry to the UK
’s economy. Her Majesty
’s Revenue & Customs (HMRC
) is responsible for the operation of customs processes and reliefs, including End Use relief. The introduction of the Union Customs Code
legislation in 2016 made some changes to how End Use relief operates. HMRC has given affected traders a transitional period, until 1 May 2019, to adjust their business processes to reflect these changes. HMRC is continuing to engage with affected sectors to explore the issues further.