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HMRC internal manual

Oils Technical Manual

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HM Revenue & Customs
Updated
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Authorisation and approvals: Scope of guidance

Introduction

The purpose of this guidance is to give oils assurance officers the legal and technical information required, so that they are able to understand when and why a trader must seek our permission to handle and to store oils or to report their dealings, in order to ensure that those persons and places are correctly authorised and approved.

Production and processing of oil

Production and processing of oil can only take place in an oil producer’s premises, and product stored in an adjacent motor and heating fuels warehouse.

Wharves, storage tanks, raising import duty account and import pipelines

Please note that the approval of wharves, storage tanks for raising the import duty account and import pipelines are outside the scope of this guidance.

For further information on the approval of import and export facilities see Notice 179 paragraph 3.2.

For information on Pipeline Authorisation and Approval see the sections on ‘Imports’ HCOTEG53020 and on ‘Pipelines’HCOTEG111750 in this guidance.

Training

A Guided Learning Unit on Mineral Oil Approvals: Reference 003205 is available in Online Learning.