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HMRC internal manual

Oils Technical Manual

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HM Revenue & Customs
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Tables: table N: specimen - authority to receive and use unmarked rebated kerosene

Please contact MORC, as they can advise on the issuing of this letter. In pursuance of their powers under Section 6 of the Hydrocarbon Oil Marking Regulations 2002, the Commissioners of HM Revenue and Customs authorise:

[Name of Company, and address of premises at which the oil is to be received, stored and used];

to receive unmarked kerosene, [trade name(s) of product(s)] subject to the following conditions:

(a) that it is received duty-paid at the appropriate rebated rate and that it is used only for [full purpose justifying marking waiver];

(b) that each supplier be provided with a letter signed by a responsible person confirming that the Commissioners have authorised the above Company to receive [trade name(s) of product(s)] as unmarked rebated kerosene for [purpose - may be less detailed than shown under (a)]

under HM Revenue and Customs authority number [ MWK/Serial No./numbered according to local practice];

(c) that each order for such unmarked rebated kerosene be supported by a certificate signed by a manager or other employee of the above company in the following form:

“Please deliver, under our HM Revenue and Customs authority number [ MWK/Serial No./numbered according to local practice]; [quantity and description of oil] unmarked and at the appropriate rebated rate of duty to [name and address of consignee]”;

(d) that evidence of receipts and disposal of unmarked rebated kerosene and of any waste oil recovered from process be held for at least one year after actual use of the oil or disposal of the waste;

(e) that up-to-date monthly balanced stock amounts of unmarked rebated kerosene and of any waste oil recovered from process, showing suppliers of unmarked oil and full details of the disposal or recycling of waste oil, be maintained and held for at least one year after the date of the last entries in them;

(f) that the stock accounts be compared and reconciled with physical stocks or unmarked oil and of waste oil on hand at the close of each calendar month, any apparent gains or losses being included in the balanced accounts;

(g) that the records referred to in (d) and (e) above be made available at all reasonable times for inspection and extraction of details by any officer of this Department on request;

(h) that stocks of unmarked rebated kerosene and of waste oil be effectively segregated from all other stocks of oil by means of marked vessels set aside for their purposes;

(j) that facilities and access be provided at all reasonable times for any officer of this Department for the purpose of inspecting premises and stocks of all oils, waste oils and finished products held and processes conducted;

(k) that the above company be liable for repayment of rebate on any stock deficiencies of unmarked rebated kerosene or waste oils recovered from process which, in the opinion of the Commissioners, cannot be attributed to natural wastage or other legitimate causes, and on any unmarked rebated kerosene or waste oil delivered to third parties or used for a purpose other than in accordance with condition (a) above except as individually authorised by the Commissioners.

The Commissioners reserve the right at any time to impose additional conditions or, if necessary, to withdraw this authority.

Date

Senior Officer of HM Revenue and Customs

Certified copy to be returned to…

I acknowledge receipt of an authority in the terms set out above, and agree to comply with the conditions listed at (a) to (k). I understand and accept that the conditions may be varied, or the authority withdrawn at any time.

(Signed)

(Proprietor, Director, Secretary) on behalf of [name of company]

(dated)

*Delete as appropriate