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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Receipts into warehouse: Oil containing markers - method of disposal

If contaminated duty-paid oil returned to storage under the provisions of HCOTEG71750 and HCOTEG72780 contains markers and/or dyes, you may allow the trader to dispose of the mixture in one of the following ways:

  • The oil may be prepared for delivery as rebated gas oil or rebated kerosene or as light oil for furnace fuel (LOFF) by adding the appropriate markers (and dyes where appropriate) in sufficient quantities to ensure that the whole mixture satisfies the Hydrocarbon Oil (Marking) Regulations, 2002 (HOMR). The additions may be made in the road or rail wagon in which the mixture was received, and delivery may take place either in that wagon or after flooding into stock. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . Where a marking has been witnessed there is no objection to your agreeing with the trader the amount of credit due. In all other cases the trader is to determine the amount of credit. In either case you must authorise the taking of duty credit. Mixtures of marked gas oil and motor spirit may be similarly dealt with, provided the oil as re-delivered is within the gas oil specification; OR
  • The mixture may be flooded into marked gas oil or marked kerosene, as appropriate and marker and/or dye added as necessary to ensure that the resultant mixture is fully marked: OR
  • The mixture may be flooded into fuel oil, or lubricating oil.

You must ensure that marked oil is not re-processed in any way, which removes the marker from the oil.