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HMRC internal manual

Oils Technical Manual

Traders accounts, records and returns: Traders' Accounts

Records and accounts required

Traders must keep records as specified in the appropriate section of Notice 179. These must be in sufficient detail to provide separate particulars of oils bearing different duty rates, and to differentiate between marked and un-marked oils.

Records required to account for customs duty are indicated in Notice 171.

Operators of cross country pipeline systems

Operators of cross country pipeline systems (CCPs) must perform the duty adjustment procedure and render returns in accordance with Notice 179 part 9.