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HMRC internal manual

Oils Technical Manual

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