Fuel Duty

• Fuel remains cheaper in other EC Countries and it makes sense to fill up before returning to the UK.
  
• Regulations (ADR) state that the total amount of fuel (both road fuel and any fuel carried for ancillary equipment, e.g. refrigeration machinery) must not exceed 1,500 Litres.
  
• In addition the Traveller's Relief Regulations 1995 state that to avoid cross border duty any fuel must be carried in a standard tank or tanks, such being defined in a very restrictive manner - see Hot Legal Issues section.
  
• If vehicles are found with fuel purchased abroad in non standard tanks or if HMC&E suspect that fuel is being decanted to other vehicles they are entitled to seize the vehicle. They will also carry out a very thorough investigation requiring the production of tachograph charts and fuel purchase records going back for as much as a year or more.
  
• If in doubt, seek advice. We can assist in getting back your vehicle and challenging any assessment raised in the VAT & Excise Tribunal