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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Marking: other guidance

HCOTEG : Section on Pipelines

Pipelines may take more than one product down the same pipe. Between each there may be either a buffer or an interface. A buffer is a quantity of oil that is wasted as it becomes mixed with the first and second batches down the pipe.

This buffer could be unmarked fully rebated AVTUR. Where this is the case it needs to be marked since it could then be used for purposes that attract duty, such as road fuel use.

Because pipelines will not deliver small quantities, oil companies have a concession that allows them a tolerance to mark up to 10% of their AVTUR pipeline throughput and re-designated as marked kerosene for use as heating oil. See Notice 179, paragraph 9.13.4.

For further information see the section on ‘Pipelines’ HCOTEG11000in this guidance

HCODA (X-99 ‘Oils Duty Assurance’)

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RFTU guidance - the Enforcement Handbook

Other useful information on oils may be found in SI’s Enforcement Handbook.

This can be accessed via a link to this from a link in the Guidance A to Z, and by selecting ‘oils’ from the Enforcement Handbook’s own A-Z index.

Amongst the many subjects covered in the Handbook are:

  • Oils Strategy
  • Distribution of oils
  • Additives and Anti Theft Markers
  • Testing for markers
  • Health and Safety
  • First Aid Treatment for Accidental Contact with Oils
  • Sampling (RFTU)
  • Laundering