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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Receipts into Warehouse: Defective Aviation Fuel (AVTUR)

Persons who wish to dispose of defective, unmarked AVTUR (other than by use in aircraft engines) are to be informed that unless duty at tax type 541 rate is paid, it must be returned to duty-suspended storage, or to Remote Marking Premises for the addition of kerosene marker. (Special arrangements apply to waste AVTUR arising at RAF airfields. Oils assurance teams for such airfields have the details of those arrangements.) Unused AVTUR may be accepted as contaminated if:

  • It has been off-loaded from aircraft tanks; or
  • It has been in storage for over 6 months; or
  • An oil company’s laboratory report is produced showing that the fuel is not of the quality specified for aircraft use; or
  • It has been drawn for CAA or quality control checks.

You may authorise the enquirer to add prescribed marker to the AVTUR in the tanks of the road or rail wagon as received at the installation, for re-delivery of the oil as marked Kerosene.

Collectors taking ownership of either AVTUR or marked kerosene must be approved as RDCOs prior to receipt.

See Notices 179A ‘Mineral (Hydrocarbon) oils - AVTUR’ and 192 ‘Registered Dealers in Controlled Oil’.