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HMRC internal manual

Oils Technical Manual

Authorisations and approvals: Background

We have various requirements to support the effective control of oils

An oils trader may seek to ‘make entry’ of their production premises, seek authorisation as a warehousekeeper, seek approval for their other duty-suspended installations and premises, or seek authorisation to become a registered remote marker and approval for their remote marking premises or other places where oil is marked.

Entry of premises refers to the registration or written ‘entry’ of motor and heating fuel (oils) producers’ premises in our records.

Whilst we authorise named individuals or legal entities to operate as producers, warehouse-keepers or as remote markers, we approve their premises, plant or equipment at the places they operate from.

Oils traders may also have to register in order to receive and to distribute ‘controlled’ oil, which has been fully or partially relived of duty or ‘rebated’ or to put this to an eligible use.

N.B. Entry of premises is distinct from our powers of entry, which allow us to go physically into these premises to inspect them, or to the making of a customs ‘import entry’ or declaration.

For details of the range of authorisations and approvals, oils traders may require in order to operate their premises and processes, see HCOTEG41000.