HMRC internal manual

Oils Technical Manual

Marking: authorisation and approval: marking waivers

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Marking Waivers

Under the Hydrocarbon Oil (Marker) Regulations, Section 6, traders can apply for a marking waiver if the presence of the chemicals in the marker would interfere with what they were using the oil for. The need for the marking waiver should now be very unusual by virtue of ‘oils for certain uses’ being allowed duty and marker free under the ‘Tied Oils’ scheme (see Notice 184A).

However, if exceptions arise that may justify a marking waiver, such as fuel for bench testing an engine, then traders have to apply to HMRC in writing answering all the questions put to them in Notice 179 paragraph 8.5.3.

Specimen Marking Waiver Authorisations

In order to access sample authorisations to receive and use unmarked rebated kerosene and gas oil, please use the links below.

See HCOTEG213500 for a Specimen ‘Authority to receive and use unmarked rebated kerosene’

See HCOTEG213750 for a Specimen ‘Authority to receive and use unmarked rebated gas oil’