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HMRC internal manual

Oils Technical Manual

Receipts into Warehouse: Receipts from customers’ tank cleaning services: Determination of oil content

The oil content of each consignment dealt with under HCOTEG72780 is to be determined by the trader, using recognised standard procedures such as those laid down by the Energy Institute. The oil content eligible for credit of duty is to be assessed by deducting from the total quantity of sludge and/or contaminated oil the quantities of:

  • Non-oils, other than water; and
  • Water in excess of the proportion laid down in the British Standard specification for the water content of fuel oil.

In the absence of suspicion or doubt about the accuracy of the trader’s method of determining the oil content, no official samples for test need be drawn.