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Contents

Official guidance
Oils Technical Manual

HCOTEG112750 · Pipelines: What is the difference between critical and non-critical interfaces?

  • HCOTEG112760 · Introduction
  • HCOTEG112770 · What happens to the interface?
  • HCOTEG112780 · How is duty accounted for on critical interfaces?
  • HCOTEG112790 · How is the duty rate decided?
  • HCOTEG112800 · Are AVTUR buffers different from interfaces?
  1. Pipelines: What is the difference between critical and non-critical interfaces?: contents
  2. Pipelines: What is the difference between critical and non-critical interfaces? : What happens to the interface?

HCOTEG112770 | Pipelines: What is the difference between critical and non-critical interfaces? : What happens to the interface?

From HM Revenue & Customs · Oils Technical Manual

Critical interfaces are pumped off and stored in interface tanks sorted by the flash-point of the mix and then:

  • can be pumped into a product that the mix doesn’t affect and assume this product’s duty-status

  • can be sent back to the refinery or export warehouse (or other bonded installation) and a credit of duty given at either the light oil (for low flash point) or heavy oil (for high flash point) rate.

  • can be sent to a duty paid installation and the duty accounted for at either the heavy or light oil rate.

Non-critical interfaces are pumped directly into storage with a compatible product and any duty is accounted for at that product’s rate.

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