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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Measurement: what are the responsibilities of the trader/warehouse-keeper?

  • To dip tanks where we ask for this; we may witness dips/ullages but do not do these ourselves.
  • To provide H&S to our standards.
  • To maintain the accuracy of meters - The warehousekeeper is responsible for the accuracy of all meters even though they may have subcontracted out the process of meter proving, or they may have alternatively subcontracted out the loading gantries and the meters that go with this.
  • To ensure measurement equipment is secure and cannot be tampered with (Notice 179, 4.1).
  • Any automatic (tank) level gauges (ALGs) must be installed, tested and adjusted as recommended by the Energy Institute (Notice 179, 4.7.3).
  • To provide tank calibration tables for every tank used for storing oils before the duty point or marked rebated oils. Calibration tables must take into account floating roofs (Notice 179, 4.9.2)
  • To provide facilities for independent checks by us of all quantities in containers, tanks, wagons, or craft loaded or unloaded at the premises. (Notice 179 4.16)
  • To comply with Notice 179.
  • To use the most accurate measurement system available.
  • To use the recommended practises of the Energy Institute in their ‘Petroleum Measurement Papers’, particularly HM39 which deals with complying with Notice 179.
  • To comply with the directions of ‘our officer’ as to the method of measurement, calibration or conversion tables to be used (Notice 179 4.1).
  • To advise HMRC of measurement methods and equipment used for revenue accounting at each approved warehouse or refinery (Notice 179, 4.8).