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HMRC internal manual

Oils Technical Manual

Authorisation and approval: Other information


Further information on warehouses, warehousekeepers, registered owners of warehoused goods and on revenue traders may be found in:

  • Notice 197 - Excise Goods: receipt into and removal from an excise warehouse of excise goods
  • Notice 201 - Warehouse Goods: Registered Owners and Duty Representatives
  • Notice 206 - Revenue Traders Records


  • HMWARE, to be incorporated into HMAG
  • HCODA (X-99 Oils Duty Assurance)

Good practice guide/aide memoire

Motor and Heating Fuel Warehouse Approval aide memoire and guide (currently on the Mineral Oils UoE intranet webpage)