Tied Oils: common errors and action
Incorrect categories of oil in approval
- Gas oil purchased and used in fork lift trucks is included on the HO34.
- Kerosene purchased and used for heating is included on the HO34.
- Bulk & drum purchases not included in the approval - trader must apply to the Mineral Oil Reliefs Centre (MORC) to have this category included (only oil received in containers greater than 210 litres and / or bulk need to be included on the HO34).
- Category E oils dealt in but not included on approval.
Incorrect storage and use details
Storage and use site details not correctly detailed on approval:
Consider oil sent off site for process and return - name & site address of temporary premises should be included on HO27 for audit trail.
(See PN184A paras 6.2, 6.3 and 12.1 concerning approval of premises.)
There is a risk that class approval scheme users, who do not need individual approval, and therefore do not have a tied oil number, may receive tied oil in containers with a capacity of 210 litres or more. In this case, their supplier may be subject to a penalty and duty may also be due. The customer may need to be approved and subject to return requirements.
Incorrect approval status
Ensure trader has been accurately approved as a distributor, user or both.
Approval numbers are made up of an eight digit number, the 6th digit signifies distributor (1), user (2), both (3), repayment trader (4) and the 7th and 8th digits denote year of approval.
Incorrect approvals must be immediately cancelled and a new approval requested from MORC.