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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Computer systems: road and rail loading systems - gantry


Road and rail loading systems are SCADA systems whose function is to manage product deliveries. The revenue risks are considered to be:

  • the loading of the wrong product;
  • unauthorised product loading;
  • failure to report a product loading;
  • incorrectly calculating dutiable quantities; and
  • failure to mark gas oil.

Controls should be identified to control these risks and it may be found that the key controls do not exist within the SCADA system but within systems providing and receiving information from the SCADA system.

The loading system may have no integration with other systems with all information being transferred on paper. This can be expected with rail loading systems where the number of transactions is small.