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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Relevant Law: Hydrocarbon Oil Regulations 1973 (HOR)

Overall, these regulations deal with premises and plant for the production of oil - in general this means refineries.

They also cover measurement - note that section 51 was added by the Hydrocarbon Oil (Amendment) Regulations 1993 SI 1993/2267

Section Section title Summary and comments
3 Entry of premises, security and warehouse This refers to entry as in the Customs and Excise Management Act Section 108. States ‘entry’ has to be made before trade and processes start.
4 Removal of oil to and from entered premises and refineries Says 15, 16, and 17 of the Excise Warehouse Regulations 1988 apply to refineries as thought they were approved warehouses under section 92 of CEMA
5 Refinery operations and warehousing Limits production of oil to a refinery and gives us the power to make a trader create a warehouse
6 Entry of imported oil to a refinery This is an import entry (see alternative definition of entry). This oil is to be entered for warehousing because the liability is likely to change when the duty point is reached.
7 Setting aside oil for use in a refinery Use of oil set aside for powering parts of the refinery shall not be used for any other purpose.
8 Security for duty at a refinery Security as in a financial guarantee (and not security of premises).
9 Commissioners approval of plant, etc The trader shall not add, alter or demolish any plant except with our approval.
10 Restriction on operations Disallows mixing of light oil with any other oil to make a product which is not a light oil in a warehouse not approved as a refinery
11 Certificate of receipt …of oil into refinery or warehouse
12 Delivery notes …what they have to say on them
14 Method of measurement gives Officers a power to require a particular means of measurement or calibration of oils
43 Licence required …to be allowed to mix rebated or duty free oil and non rebated oil
46 Means of measurement Says what the trader will provide in the way of equipment and assistance - also covers what the trader will supply for sampling.
47 Authorized person’s rights of access This is our officer’s rights to inspect measure, sample and require documents for any vehicle and premises other than residential.
48 Production of records Right to be given access to records on demand ‘at reasonable times’.
49 Retention of record Records have to be kept (and remain unaltered) unless we give permission.
50 Where records to be kept …at the premises oil moves in and out of.
51 Measurement of volume Establishes that volume means ‘standard litres’ and these are litres where oil is at 15ºC. Volume in ‘standard litres’ to be calculated using recognised conversion tables. These are calculated following measures of volume, temperature and density. (Density may, exceptionally, be taken by reference to the accepted density for each product if an actual density measurement cannot be taken.)