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Official guidance
Oils Technical Manual

HCOTEG122200 · Marking: Checks

  • HCOTEG122210 · Introduction
  • HCOTEG122220 · Can we make traders bring markers up or down in strength?
  • HCOTEG122230 · Oil which has been over-marked?
  • HCOTEG122240 · Oil which has been under-marked?
  • HCOTEG122250 · Oil which has been imported
  1. Marking: Checks: contents
  2. Marking: checks: can we make traders bring markers up or down in strength?

HCOTEG122220 | Marking: checks: can we make traders bring markers up or down in strength?

From HM Revenue & Customs · Oils Technical Manual

The Hydrocarbon Oil (Marking) Regulations 2002, (HOMR), (as amended by the Hydrocarbon Oil (Marking) (Amendment) Regulations 2007), requires that prescribed markers and colouring substances be added to gas oil, light oil and kerosene in pre-determined proportions, before these oils may be delivered to home use, either rebated or without payment of duty, with the exceptions to the marking requirements contained in Regulation 6.

(HOMR) Regulations 4 and 5

Delivered unmarked or undermarked from warehouse; or from the premises of a Registered Remote Marker (RRM)

If oil which has been duty-paid at a rebated rate has been delivered in error or by accident without satisfactory marking, the oil should be returned to either the original marking premises, or to any other approved RRM’s premises. The oils should then be properly marked.

(See Notice 179, paragraph 8.13).

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