||Summary and comments
||Approval and registration
||Borrows on Section 100G of the Customs and Excise management Act 1979 for power to register.
||Certificates of registration
||We must give them saying what they can mark and where.
||Revocation or variation of approval and registration
||We must give 60 days notice unless it’s a change the trader requests.
||Privileges of a registered remote marker
||They may mark after delivery for home use and trader doesn’t have to own the oil.
||Withdrawal or restriction of privileges
||We can do this whilst the 60 day notice is being served but only to protect the revenue.
||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.
||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.
||HMRC can demand it or demand additional security.
||Relieved hydrocarbon oil to be treated as rebated oil
||…is mentioned in the Hydrocarbon Oil Duties Act 1979
||…is allowed if un-rebated oil would get relief if marked according to our conditions> Prescribes appropriate rate.
||Relief that is not allowed
||…if HMRC thinks so.
||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||Amends section 2(1) (This was revoked upon the replacement of the HMWR Regulations 1992 with the Excise goods (Holding, Movement and Duty Point ) Regulations 2010, and therefore no longer applies,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.)
||The Excise Duties (Deferred Payment) Regulations 1992
||Amends section 6(1)
||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