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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Marking: Law: Hydrocarbon Oil (Registered Remote Markers) Regulations 2005

These regulations require that Registered Remote Markers (RRMs) have to register with the Mineral Oil Reliefs Centre (MORC). They also make RRMs subject to assessments if under-marking or other infringements occur, but those RRMs have a statutory right of appeal.

Section Section title Summary and comments
3 Approval and registration Section 100G of the Customs and Excise Management Act 1979 gives the power to require registration.
4 Certificates of registration We must give them saying what they can mark and where.
5 Revocation or variation of approval and registration We must give 60 days notice unless it is a change the trader requests
6 Privileges of a registered remote marker They may mark after delivery for home use and they do not have to own the oil.
7 Withdrawal or restriction of privileges We can do this whilst the 60 day notice is being served but only to protect the revenue.
8 General conditions and restrictions We can set conditions in a notice. They can only mark what and where we say so. They must tell HMRC of any changes of circumstance.
9 Conditions for relief to be allowed The marker and the owner must ensure a properly truthfully completed HO9 is sent in and this form does not cover oil on any other HO9.
10 Security Security may be required.
11 Relieved Hydrocarbon Oil to be treated as rebated Oil Hydrocarbon oil in respect of which relief from duty has been allowed under this Part of the Regulations is to be treated for all the purposes of the Hydrocarbon Oil Duties Act 1979, as oil on which the appropriate rebate has been allowed.
12 Relief Relief from duty at a rate equivalent to the appropriate rebate is allowed if the specified conditions are met.
13 Relief that is not allowed Relief may not be allowed in some specified circumstances.