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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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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