SolvedHCOTEG120500 | Marking: Notice 179
From HM Revenue & Customs · Oils Technical Manual
Section 8, of Notice 179 is now the main guidance on the marking of oils, or the supply of oil under a marking waiver.
This section on marking should not be read without first having looked at the Notice.
Subjects covered in Section 8 of Notice 179 include:
| Paragraph | Content |
|---|---|
| 8.1 | A definition of ‘marking’ - addition of chemical markers and dyes to oils to show that the oil has borne a lower (rebated) rate of duty. |
| 8.2 | Details who can mark oils and where marking can take place. |
| 8.3 | Table of Oils which lists those oils which need to be marked and their appropriate markers and dyes. |
| 8.4 | A brief outline of the Hydrocarbon Oil (Marking) Regulations 2002 Regulations 14 - 17. |
| 8.5 | Details those instances where oil may be delivered without marking, including under the ‘Tied oils’ scheme or a ‘marking waiver’, including AVTUR. Also gives details of how a marking waiver should be applied for. |
| 8.6 | Composite Solutions used to mark oils. |
| 8.7 | Claiming Credit of Duty when Gas Oil Marker Concentrate is used to mark duty-suspended oil. |
| 8.8 | Applications for approval to mark oil, or to deliver oils under a marking waiver. |
| 8.10 | Lists the conditions to be observed by those registered to mark, and the actions which can be taken by those who fail to comply. |
| 8.11 | Responsibilities of Markers for procedures and equipment. |
| 8.12 | Segregation of marked and unmarked oils. |
| 8.13 | Action required when oil is delivered unmarked or under-marked. |
| 8.14 | Procedures for the importation and exportation of marked oil. |
| 8.15 | Deregistering as a remote marker. |
| 8.16 | Those who only mark occasionally. |
| 8.17 | Claiming a rebate of excise duty on oils marked at registered remote marking premises. |
| 8.18 | Duty credit not available on markers used after the duty point. |
| 8.19 | What oils can be marked. |
| Appendix M | List of conditions of registration to mark oil. |