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HMRC internal manual

Oils Technical Manual

Marking: checks: oil which has been under-marked?

Oil which has been under-marked

It is important here to distinguish between slight under-marking which may lead us to ensure the traders’ controls are sufficiently tight and more serious under-marking where duty assessment or other immediate action is required)

We are concerned about under-marking because:

  • we want there to be sufficient marker for detection purposes
  • it could lead us to believe that the oil has been mixed with unmarked oil
  • it will always indicate poor controls by the trader that are contrary to the terms and conditions of their marking approval

(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) (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)