HCOTEG13060 | Introduction and overview of oils activity: Contaminated, waste and recovered oils: Risks attached to 'waste' oils

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N.B. Traders dealing in ‘waste’ AVTUR must be approved under the RDCO scheme as it is a controlled oil.

In short, how the ‘waste’ oil is to be dealt with will determine its duty liability. This may be by being recovered, reprocessed and recycled; by being put to a legitimate use; diverted to an ineligible use or otherwise disposed of.