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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Receipts into Warehouse: Notices

Notice 179

Specific information on the receipt of oils into duty-suspended oils warehouses and remote marking premises is covered in part 5 of Notice 179 (HMRC website)t. See HCOTEG70250.

Notice 179A

Notice 179A (HMRC website)t Mineral (Hydrocarbon) Oils - AVTUR, explains the rules governing the supply and use of aviation turbine fuels (AVTUR).

Since 2006, the supply and distribution of AVTUR has been brought under the RDCO Scheme, although AVTUR traders do not have to submit RDCO returns.

Off-specification AVTUR may be returned to warehouse for marking or for reprocessing

Notice 192

Notice 192 (HMRC website) Registered dealers in controlled oils, is about the RDCO scheme which requires anyone intending to sell or deal in controlled oils to be approved to do so.

Oils contaminated by being accidentally mixed with marked rebated oils may also be returned to warehouse for marking or for reprocessing.