Marking: authorisation and approval: application
Traders who want to mark oils or to deliver oils under a marking waiver have to apply for our approval.
|Type of trader||Type of Application and/or authorisation required|
|Operator of a duty suspended installation||Approval to mark, or deliver oil under a waiver, as part of oils warehouse approval|
|Operator of a duty paid terminal||Registration as a “Registered Remote Marking Premises”|
|Marking oils other than their own||Registration as a “Registered Remote Marker”.|
Duty suspended installations
Operators of a duty suspended installation need to write to HMRC giving the details at Appendix L of Notice 179.
Duty paid terminals
Operators of duty paid terminals seeking approval as a Registered Remote Marker need to apply to HMRC by completing Form HORRM, which is available from MORC.
Registered Remote Markers
To mark oil as a Registered Remote Marker, a business case needs to be submitted in support of the application, establishing that there is a commercial and operational need to be registered. This should be sent to MORC.
See Notice 179, paragraphs 8.8 and 8.9