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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
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Tables: table J - marking approvals and what they cover

Approval is needed for … Why Applied for by Under law/notice
       
Marking Oil in Warehouse Marked under duty suspension at a refinery or in an excise warehouse, following import, receipt from another EC state or production in the UK Approval to mark oil may be included as part of an Excise Warehouse Application. The Hydrocarbon Oil regulations, 1973 Customs and Excise Management Act 1979 s92The Hydrocarbon Oil (Marking Regulations) 2002
Remote Marking Premises Oil unable to be marked under duty suspension at refinery or in an excise warehouse orMarking oils other than your own Writing to MORC The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005
Emergency Marking The local officer can see no alternative to covering duty by guarantee until the oil is removed to a remote marking premises By contacting the local officer The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005
Marking other than at Remote Marking premises e.g. waste AVTUR flushed out of aircraft tanks Writing to local officer The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005