Found: Legislation before the Retained EU Law (Revocation and Reform) Act 2023 included the Taxation (Cross-border

Found: Services and Markets Act 2023), public procurement (Public Procurement Act 2023), tax-related issues (Taxation

Found: Management Act 1979 and make miscellaneous amendments to customs secondary legislation made under the Taxation

Question to the Department for Energy Security & Net Zero:

To ask the Secretary of State for Energy Security and Net Zero, what information his Department holds on oil imported from Indian refineries but originating in Russia to (a) all UK refineries and (b) Grangemouth Refinery.

Answered by Andrew Bowie - Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)

The Department collects data on the country of origin and country of despatch of every oil cargo arriving in the UK. The definition for country of origin is in line with international reporting requirements and existing UK non-preferential Rules of Origin. This means that oils must be subject to substantial processing requirements as stated in Section 17(3) of the Taxation (Cross-border Trade) Act 2018. In line with these rules, oil products refined in a third country will be considered as originating from that country.

National imports data are published in Energy Trends Table 3.14: https://www.gov.uk/government/statistics/oil-and-oil-products-section-3-energy-trends.

Individual refinery data are commercially sensitive and not published or otherwise made publicly available by the Department.

Question to the Foreign, Commonwealth & Development Office:

To ask His Majesty's Government whether diesel oil products imported into the UK are refined from Russian crude oil; and what assessment they have made of the impact of sanctions on such imports.

Answered by Lord Ahmad of Wimbledon - Minister of State (Foreign, Commonwealth and Development Office)

UK sanctions targeting Russian oil revenues are designed in line with existing World Trade Organisation (WTO) non-preferential rules of origin. More specifically, if a good such as diesel is produced in two or more countries, it is subject to substantial processing requirements as stated in Section 17(3) of the Taxation (Cross-border Trade) Act 2018. In line with these rules, where Russian oil and oil products have been refined in a third country, they will only be considered Russian if the products have not been substantially processed. All importers of oil and oil products into the UK must provide proof of origin to relevant enforcement authorities, to demonstrate that goods are not of Russian origin. Our approach is in line with that taken by our partners, including the US and the EU.

Found: ), 19(6), 21, 22, 26, 30 and 31 of Schedule 4 to, and paragraphs 21, 24 and 29 of Schedule 5 to the Taxation

Found: for a procedure corresponding to the free-circulation procedure referred to in section 3(3)(a) of the Taxation

Found: (Cross-border Trade) Act 2018 (“the 2018 Act”)(1) as applied by Schedule 5A(2), and paragraphs 3(3)

Found: of the powers conferred by sections 9(1), 11(1), (3) and (7), 17(6) and (7) and 32(7) and (8) of the Taxation

Found: Regulations in exercise of the powers conferred by sections 12(1) and (3) and 32(7) and (8) of the Taxation

Found: , paragraph 11 of Schedule 28 to the Finance Act 2012 (c. 14) and paragraph 81 of Schedule 8 to the Taxation

Found: Treasury in exercise of the powers conferred by sections 9(1), 11(1), (3) and (7) and 32(7) and (8) of the Taxation

Found: paragraph 9 of Schedule 1, paragraph 6 of Schedule 2, and paragraphs 6 and 8 of Schedule 6 to, the Taxation

Found: the person or representative as an amount of import duty within the meaning of section 1(1) of the Taxation

Found: Section 42 was amended by paragraph 36 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c

Found: 7), 32(7), (8) and (13), 33(4A), (5) and (8) and 34(5) of, and paragraph 9(1) of Schedule 1 to, the Taxation

Found: Treasury in exercise of the powers conferred by sections 9(1), 17(6) and (7), 32(7) and (8) of the Taxation

Found: transported has departed an airport in Russia for a destination outside of Russia. (7) Section 3 of the Taxation

Found: time to time(58), including by any document published under regulations made under section 8(1) of the Taxation

Found: before it came into force by S.I. 2020/1542. (6)“The customs tariff” is defined in section 8(2) of the Taxation

Found: conferred by sections 9(1), 11(1), (3) and (7), 12(1) and (3), 17(6) and (7), 32(7) and (8) of the Taxation

Found: Other Income) Act 2005 20 ITTOIA 2005 Taxation of Chargeable Gains Act 1992 22 TCGA 1992 Taxation

Found: Secretary of State for Business and Trade is publishing a notice under Schedule 4, Paragraph 29 of the Taxation

Found: Schedule are generally expressed in terms of the Tariff of the United Kingdom as established under the Taxation

Found: Classification: Obligations Concerned: Local Presence (Article 10.6) Level of Government: Central Measures: Taxation

Found: a heading or sub -heading , as set out in the Goods Classification Table; c) section 3 of the Taxation

Found: The same guarantee is given in section 55 of the Taxation (Cross-border) Trade Act 2018.

Found: The same guarantee is given in section 55 of the Taxation (Cross-border) Trade Act 2018.

Found: by paragraph 33 of Schedule 39 to the Finance Act 2008 (c. 9) and paragraph 32 of Schedule 8 to the Taxation

Found: Customs and Excise Management Act 1979 (c. 2), as amended by paragraph 4(2)(d) of Schedule 7 of the Taxation

Found: Other Income) Act 2005 20 ITTOIA 2005 Taxation of Chargeable Gains Act 1992 22 TCGA 1992 Taxation

Found: Subsection (7) states that this clause has to be read alongside sections 42 and 47 of the Taxation

Found: The UK trade remedies regime is set by the Taxation (Cross-Border Trade) Act 2018 and the Trade Act 2021

Found: The UK trade remedies regime is set by the Taxation (Cross-Border Trade) Act 2018 and the Trade Act 2021

Found: Subsection (7) states that this clause has to be read alongside sections 42 and 47 of the Taxation

Found: before it came into force by S.I. 2020/1542. (6)“The customs tariff” is defined in section 8(2) of the Taxation