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Find out more about cookies. This publication is licensed under the terms of the Open Government Licence v3. To view drawbacj licence, visit nationalarchives.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is available at https: This notice cancels and replaces Notice June Details of any changes to the previous versions can be found in paragraph 1. Drawbback you have hearing difficulties, please phone the Textphone service on Telephone: If you would like to speak to someone in Welsh, please Telephone: It also explains what you have to do to be entitled to claim drawback, and how to make a claim.
Provided that the Excise Duty has already been paid on the oil you can claim drawback on oils, including mixtures of oils when they are:. However you might be entitled to relief from Customs Duty in some circumstances. Inward Processing Relief gives more details. You must comply with all the legal provisions relating to health and safety, such as the Health and Safety at Work Act These provisions may include the need to display warning notices, and to issue health and safety instructions, to both staff and visitors.
If you issue special equipment, or protective clothing, to your staff when they are undertaking activities such as filetypee, inspecting, or drawbak drawback goods, then you must provide similar clothing and equipment to our officers when they undertake crawback same activities.
There are guidance notes on the forms to help you complete them, but there are some additional requirements that you need to meet. In these circumstances, we recommend that you use the American Society for Testing Materials – Institute of Petroleum tables.
Fuel Duty: claim for drawback of duty paid on oils used as fuel on foreign-going aircraft (HO60)
Flletype you submit a claim that has not been converted to litres, it will not be processed, and will filettpe returned to you. You should also ensure that you submit your claim ho660 2 years of the date of the event giving rise to the claim. Please bear in mind that we may inspect, sample, drawbac test oil. If the duty has been paid, you may not know what rate of duty has been paid. If you have not paid the duty yourself, you should ask your supplier to provide a statement showing the rate of Excise Duty paid on each type of oil within each consignment that you receive.
You should keep invoices and any other documents that you receive with your commercial records so that our officer can verify your claims. For each consignment that you send out, you should supply drqwback customers with accurate statements of the proportion of duty paid oil, and the rate of duty that was paid. Your claims must clearly state which rate is being used, and.
This should show the volume of oil held at Budget time, and you should submit drawback claims at the pre-Budget rate until that oil stock has been exhausted. Your claims should clearly show the duty rate used.
If the Excise Duty rate is reduced you must make claims at the lower rate of Excise Duty, after the date upon which the lower rate comes into force. As a drawback trader, you must be able to show that the oils:. You must keep your records for at least 6 years. If this causes you problems, please speak to an HMRC officer. Filetyle may keep your records on microfilm or microfiche, provided that the records are legible and you provide the necessary facilities to read the records.
You may also keep your records on a computer.
Our auditing officers will need access to drwback appropriate technical documentation at the time of their visit. Commercial vessels are entitled to claim drawback on ships stores in certain circumstances. Additionally, you may only claim the lower of the tank capacity of the aircraft, or the amount of fuel for which you have evidence of loading since your last arrival from foreign. HMRC officers will fieltype with you courteously, and they will endeavour to give you any assistance that you require to meet your obligations to the department.
The advice that they give you will be the same that they would give to any other business in the same situation. They will not discuss your business, duty, or tax ho6 with anyone else. Our officers will make appointments to verify your records; we ask that you have all of your relevant records available at the time of the visit.
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Additionally if you obstruct, hinder, molest, or assault an officer in the course of their duty then you may be liable to:. We would be pleased to receive any comments or suggestions you drawbakc have about this notice.
To help us improve GOV. It will take only 2 minutes to fill in. Skip to main content. Home Excise Notice Excise Duty drawback – ships and aircraft stores. Contents Foreword Other notices on this or related subjects 1.
Evidence for claiming drawback 4. Dealing with HMRC 6. Glossary If you have a complaint or suggestion Putting things right. Foreword This notice cancels and replaces Notice June All calls are charged at the local rate within the UK.
Charges may differ for mobile phones. Other notices on this or related subjects Excise Notice Excise Duty drawback 1. This notice and others mentioned are available on the GOV. This notice is for: Provided that the Excise Duty has already been paid on the oil you can claim drawback on oils, including mixtures of oils when they are: You claim drawback by submitting one of the forms shown below: Form Description HO60 Aviation fuel loaded on foreign-going aircraft for use on the flight HO65A Aviation fuel loaded on foreign-going aircraft for use on the flight – schedule of flights HO66 Mineral oil for use as ships stores on foreign going voyages There are guidance notes on the forms to help you complete them, but there are some additional requirements that you need to meet.
Additionally, your claim will be rejected if: Is this page useful? Maybe Yes this page is useful No this page is not useful Is there anything wrong with this page? Thank you for your feedback. What were you doing? Aviation fuel loaded on foreign-going aircraft for use on the flight. Mineral oil for use as ships stores on foreign going voyages.
Aviation gasoline is light oil that is specifically produced as fuel for aircraft, is not normally used in road vehicles, and is delivered solely as fuel for aircraft. Aviation turbine fuel is heavy oil used to fuel Jet aircraft.
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The repayment ddawback Excise Duty on mineral oil when it is exported, shipped as stores, or deposited in a tax warehouse for use as stores. The UK revenue duty charged on both UK produced and imported mineral oil.
The rate charged depends upon the description of the oil. Advance notification to HMRC of your intention to export duty paid oil. A place where oils are held in duty suspension before delivery.