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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
, see all updates

Pipelines: What is the difference between critical and non-critical interfaces? : What happens to the interface?

Critical interfaces are pumped off and stored in interface tanks sorted by the flash-point of the mix and then:

  • can be pumped into a product that the mix doesn’t affect and assume this product’s duty-status
  • can be sent back to the refinery or export warehouse (or other bonded installation) and a credit of duty given at either the light oil (for low flash point) or heavy oil (for high flash point) rate.
  • can be sent to a duty paid installation and the duty accounted for at either the heavy or light oil rate.

Non-critical interfaces are pumped directly into storage with a compatible product and any duty is accounted for at that product’s rate.