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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? : Are AVTUR buffers different from interfaces?

HCOTEG112800 | Pipelines: What is the difference between critical and non-critical interfaces? : Are AVTUR buffers different from interfaces?

From HM Revenue & Customs · Oils Technical Manual

No, they are there to separate one product from another, one of them usually being AVTUR. AVTUR has a high purity specification. Consequently, the buffers are large - 100,000 litres (but only 50,000 litres on Government Pipelines Secure System (GPSS)).

AVTUR is kerosene but is fully rebated. AVTUR is by definition not only a high specification of kerosene, but is delivered as an aircraft fuel. Thus although the product is after the duty point, duty remains to be accounted for on the buffer.

The buffer is either treated as an interface or marked as kerosene (MKO) and the duty accounted for at that rate.

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