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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Sampling: introduction

RFTU’s have a budget for the use of LGC or other authorised analyst. To ensure that regions have unfettered discretion in the use of such budget some former advisory provisions of our guidance have been modified.

For example: the requirement for official sampling in duty-suspended premises and at RMPs was previously withdrawn. Oils assurance officers should now seek similar assurance from the warehousekeeper/operator owned on-site laboratory, either by an officer witnessing a test in such a laboratory or from scrutiny of any quality assurance testing record maintained by the trader.

Note: Nothing in this table constrains the need for taking oil samples as evidence to support possible offence cases. Oils assurance officers should comply with Schedule 5 of HODA when taking samples and any analyst used in lieu of the LGC must be “authorised” as defined in paragraph 5 of that Schedule.

Warning

Attention is drawn to guidance in the HS series and particularly to volume HS-10 Hazardous Substances, which requires that prior authority of HQ be sought before certain Category “A” goods are sampled.