SolvedHCOTEG122045 | Marking: authorisation and approval: application
From HM Revenue & Customs · Oils Technical Manual
Traders who wish to mark oils, or to deliver oils under a marking waiver, must apply for HMRC approval.
| Type of trader | Type of Application and/or authorisation required |
| Operator of a duty-suspended installation | Approval to mark, or deliver oil under a waiver, as part of oils warehouse approval. |
| Operator of a duty-paid terminal | Registration as a “Registered Remote Marking Premises”. |
| Marking oils other than their own | Registration as a “Registered Remote Marker”. |
Duty-suspended installations
Operators of a duty-suspended installation must write to HMRC, providing the details set out in Appendix L of Excise Notice 179.
Duty-paid terminals
Operators of duty-paid terminals seeking approval as a Registered Remote Marker must apply to HMRC by completing form HO RRM.
Registered Remote Markers
To mark oil as a Registered Remote Marker, a business case must be submitted in support of the application, demonstrating a commercial and operational need for registration.
See Excise Notice 179, paragraphs 8.8 and 8.9.