Marking: background: where is marking carried out?
Marking can normally only be carried out:
a) In duty-suspended installations
b) At duty-paid oils terminals which are also approved as Remote Marking Premises.
c) By Registered Remote Markers at premises other than their own (for instance where contaminated or ‘off-specification’ AVTUR is hand-marked to be used as a Heating Oil prior to its removal from RAF bases).
In each case, approval from HMRC is required.
See Notice 179, paragraph 8.2