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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Marking: Notice 179

Section 8, of Notice 179 is now the main guidance on the marking of oils, or the supply of oil under a marking waiver.

This section on marking should not be read without first having looked at the Notice.

Subjects covered in Section 8 of Notice 179 include:

Paragraph Content
   
8.1 A definition of ‘marking’ - addition of chemical markers and dyes to oils to show that the oil has borne a lower (rebated) rate of duty.
8.2 Details who can mark oils and where marking can take place.
8.3 Table of Oils which lists those oils which need to be marked and their appropriate markers and dyes.
8.4 A brief outline of the Hydrocarbon Oil (Marking) Regulations 2002 Regulations 14 - 17.
8.5 Details those instances where oil may be delivered without marking, including under the ‘Tied oils’ scheme or a ‘marking waiver’, including AVTUR. Also gives details of how a marking waiver should be applied for.
8.6 Composite Solutions used to mark oils.
8.7 Claiming Credit of Duty when Gas Oil Marker Concentrate is used to mark duty-suspended oil.
8.8 Applications for approval to mark oil, or to deliver oils under a marking waiver.
8.10 Lists the conditions to be observed by those registered to mark, and the actions which can be taken by those who fail to comply.
8.11 Responsibilities of Markers for procedures and equipment.
8.12 Segregation of marked and unmarked oils.
8.13 Action required when oil is delivered unmarked or under-marked.
8.14 Procedures for the importation and exportation of marked oil.
8.15 Deregistering as a remote marker.
8.16 Those who only mark occasionally.
8.17 Claiming a rebate of excise duty on oils marked at registered remote marking premises.
8.18 Duty credit not available on markers used after the duty point.
8.19 What oils can be marked.
Appendix M List of conditions of registration to mark oil.