HCOTEG121300 | Marking: Law: Hydrocarbon Oil (Registered Remote Markers) Regulations 2005

From HM Revenue & Customs · Oils Technical Manual

These regulations require that Registered Remote Markers (RRMs) register with MORC Approvals (Mineral Oil Reliefs Centre). They also make RRMs subject to assessments if under-marking or other infringements occur, but those RRMs have a statutory right of appeal.

Section	Section title	Summary and comments
3	Approval and registration	Section 100G of the Customs and Excise Management Act 1979 gives the power to require registration.
4	Certificates of registration	We must issue certificates specifying what oils can be marked and where marking can take place.
5	Revocation or variation of approval and registration	We must give 60 days' notice unless it is a change the trader requests.
6	Privileges of a registered remote marker	They may mark oil after delivery for home use and they do not have to own the oil.
7	Withdrawal or restriction of privileges	We can do this whilst the 60-day notice is being served, but only to protect the revenue.
8	General conditions and restrictions	We can set conditions in a notice. They can only mark the oils, and at the locations, specified in their approval. They must notify HMRC of any changes in circumstances.
9	Conditions for relief to be allowed	The marker and the owner must ensure that a properly completed HO9 is submitted and that the form does not cover oil included on any other HO9.
10	Security	Security may be required.
11	Relieved Hydrocarbon Oil to be treated as rebated Oil	Hydrocarbon oil in respect of which relief from duty has been allowed under this Part of the Regulations is to be treated for all the purposes of the Hydrocarbon Oil Duties Act 1979, as oil on which the appropriate rebate has been allowed.
12	Relief	Relief from duty at a rate equivalent to the appropriate rebate is allowed if the specified conditions are met.
13	Relief that is not allowed	Relief may not be allowed in some specified circumstances.