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HMRC internal manual

Oils Technical Manual

Relevant Law: The Hydrocarbon oil (Registered remote markers) Regulations 2005

Section Section title Summary and comments
3 Approval and registration Borrows on Section 100G of the Customs and Excise management Act 1979 for power to register.
4 Certificates of registration We must give them saying what they can mark and where.
5 Revocation or variation of approval and registration We must give 60 days notice unless it’s a change the trader requests.
6 Privileges of a registered remote marker They may mark after delivery for home use and trader doesn’t have to own the oil.
7 Withdrawal or restriction of privileges We can do this whilst the 60 day notice is being served but only to protect the revenue.
8 General conditions and restrictions We can set conditions in a notice. They can only mark what and where we say so. They must tell HMRC of any changes of circumstance.
9 Conditions for relief to be allowed The marker and the owner must ensure a properly truthfully completed HO9 is sent in and this form does not cover oil on any other HO9.
10 Security HMRC can demand it or demand additional security.
11 Relieved hydrocarbon oil to be treated as rebated oil …is mentioned in the Hydrocarbon Oil Duties Act 1979
12 Relief …is allowed if un-rebated oil would get relief if marked according to our conditions> Prescribes appropriate rate.
13 Relief that is not allowed …if HMRC thinks so.
14 The Excise Goods (Holding, Movement, Warehousing and REDS) regulations 1992 Amends section 2(1) (This was revoked upon the replacement of the HMWR Regulations 1992 with the Excise goods (Holding, Movement and Duty Point ) Regulations 2010, and therefore no longer applies, since the abolition of REDS as importers.)
15 The Excise Duties (Deferred Payment) Regulations 1992 Amends section 6(1)
16 Consequential Amendments to other regulations Warehousekeepers and Owners of Warehouse Goods Regulations 1999 - omits definition of REDS Regulation 27 of the Excise Goods (Sales on board Ships and Aircraft) Regulations