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Contents

Official guidance
Oils Technical Manual

HCOTEG121500 · Marking: Background

  • HCOTEG121510 · Introduction
  • HCOTEG121520 · What markers are used?
  • HCOTEG121530 · Where is marking carried out?
  • HCOTEG121540 · Who is allowed to mark
  • HCOTEG121560 · Oils delivered marked
  • HCOTEG121570 · Rebated and relieved oils
  • HCOTEG121580 · Procedures for the importation and exportation of marked oil
  1. Marking: Background: contents
  2. Marking: background: who is allowed to mark

HCOTEG121540 | Marking: background: who is allowed to mark

From HM Revenue & Customs · Oils Technical Manual

A list of traders who are approved to mark, including which oil products they are approved to mark, and the location where this marking may take place, is listed in Notice 179 paragraph 8.2.

Traders who want to mark have to apply for approval (see HCOTEG122045).

Traders who have oil that needs to be marked but are not themselves approved, have to use someone else who is approved to mark the type of oil that they want to be marked.

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