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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 imported

Importation of MGO or MKO from outside the EU to warehouse

Gas oil or kerosene marked outside the UK not conforming with UK marking requirements may be declared for warehousing and removed to a warehouse so that marking ( and in the case of gas oil, dyeing) may be adjusted to the prescribed UK standards.

Importation of MGO or MKO under duty-suspension from within the EU into an excise warehouse within the UK

Gas oil or kerosene marked outside the UK but not conforming with UK marking requirements may be declared for warehousing and removed to a warehouse so that marking (and in the case of gas oil, dyeing) may be adjusted to the prescribed UK standards.

See Notice 179, paragraph 8.14