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HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: Contaminated, waste and recovered oils: Introduction

Waste oils may be produced as a result of operations on duty un-paid oil, whilst in producer’s premises or warehouses. Alternatively after mineral oil has been delivered either duty paid or relieved of duty by being fully rebated, it may become accidentally contaminated with other substances, simply become off-specification due to prolonged storage or bacterial action, or be accidentally mixed with other oils.

Oils which have been supplied duty un-paid as a Tied Oil or for export may be recovered as ‘waste oil’ for cleaning or reprocessing and they may later be ‘recycled’ by being put to a use other than that for which they were originally supplied.

Remnants of both duty-paid and duty un-paid oils may be recovered in the same state as when they were originally supplied as ‘waste’ oil from oil storage tanks, and from ships tanks where they have been transported in bulk.

Other ‘waste oil’ may be recovered from the fuel tanks and fuel systems of aircraft or ships undergoing repair, or from others being de-commissioned and broken up and from road vehicle sumps. Decommissioning may also include the removal of sludges or waste residues containing mineral oil, which have formed at the bottom of tanks over a period of time.