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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Marking: Checks: oil which has been over-marked?

Oil which has been over-marked

It is important to distinguish between the slight over-marking that oil companies may carry out in order to ensure that their product is still ‘on grade’ throughout the distribution chain, and other more significant over-marking which could give rise to the concerns listed below.

We are concerned about over-marking because:

  • the operator could show consumption of marker that would seem to prove a higher quantity of oil had been marked than was the case, allowing unmarked oil without duty to escape our notice.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)