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HMRC internal manual

Oils Technical Manual

Marking: background: who is allowed to mark

A list of traders who are approved to mark, including which oil products they are approved to mark, and the location where this marking may take place, is listed in Notice 179 paragraph 8.2.

Traders who want to mark have to apply for approval (see HCOTEG122045).

Traders who have oil that needs to be marked but are not themselves approved, have to use someone else who is approved to mark the type of oil that they want to be marked.