Marking: Other Information: Records and Accounts
Duty accounting and processing
The procedures, forms and documents for the marking of oils are covered in more than one section in this guidance.
These should be read in conjunction with the information contained in Notice 179
Accounting for oils marked at duty suspended warehouses and registered remote marking
Traders responsibilities for accounting for the receipt, use and stocks of composite marker solutions for gas oil and kerosene is covered in section 8 of Notice 179
The records specified in Notice 179 paragraph 8.7 should be kept where Gas Oil Marker Concentrate (GOMC) is delivered to a duty-suspended or partially duty-suspended installation and a credit of duty claimed.