SolvedHCOTEG212500 | Tables: table J - marking approvals and what they cover
From HM Revenue & Customs · Oils Technical Manual
| Approval is needed for … | Why | Applied for by | Under law/notice |
|---|---|---|---|
| Marking Oil in Warehouse | Marked under duty suspension at a refinery or in an excise warehouse, following import, receipt from another EU member state or production in the UK | Approval to mark oil may be included as part of an Excise Warehouse Application. | The Hydrocarbon Oil regulations, 1973; Customs and Excise Management Act 1979 s92; The Hydrocarbon Oil (Marking Regulations) 2002 |
| Remote Marking Premises | Oil unable to be marked under duty suspension at refinery or in an excise warehouse or\nMarking oils other than your own | Writing to MORC | The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005 |
| Emergency Marking | The local officer can see no alternative to covering duty by guarantee until the oil is removed to a remote marking premises | By contacting the local officer | The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005 |
| Marking other than at Remote Marking premises | e.g. waste AVTUR flushed out of aircraft tanks | Writing to local officer | The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005 |