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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Marking: authorisation and approval: what are MORC’s responsibilities?

Remote markers

MORC will issue application forms and keep a central register of all traders approved as Remote Markers - i.e. where the marking does not take place at an approved warehouse. If in doubt, new applicants may be referred to the Excise Oils Policy Team (part of Indirect Tax Directorate) for a decision regarding approval.

Contact Details

Further Information on how to contact MORC is given at HCOTEG10820 in the ‘Introduction and overview of oils activity’ Section of this guidance.

Further information on how to contact the Oils Policy Team is given at HCOTEG10770in the ‘Introduction and overview of oils activity’ Section of this guidance.