Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Operations in Warehouse: Scope of guidance

This section of the guidance covers those operations, which may be carried out on oils whilst they are held in duty-suspended premises, and is intended to assist oils assurance teams and other officers responsible for oils producers’ premises (refineries) and oil warehouses make decisions on oils warehousing and on any operations that are carried out on oil within warehouses. This section needs to be read alongside the section on ‘Authorisation and Approval’ HCOTEG40000, and overlaps with the section on ‘Pipelines’ HCOTEG110000.

The Generic Risk Framework (GRF) covers this and other areas relevant to warehouses. Contact the UoE or visit their webpage.

Law

The law governing those operations which may be carried out on oils whilst they are held in duty-suspended premises is the Customs and Excise Management Act 1979 (CEMA) Section 93.

Notice 179

This guidance should be read in conjunction with Notice 179 as the notice now contains most of the information on oils required by both members of the oils trade and those staff involved in assurance for reference, and as this information is not fully reproduced here.

Training

A Guided Learning Unit on ‘Operations’: Reference 003206, is available in Online Learning.