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Contents

Official guidance
Oils Technical Manual

HCOTEG52000 · Imports of mineral oil: directions for particular goods

  • HCOTEG52010 · Classification
  • HCOTEG52020 · Definitions of mineral (hydrocarbon) oil
  • HCOTEG52030 · Gas oil
  • HCOTEG52040 · Kerosene
  • HCOTEG52050 · Marked heavy oil
  • HCOTEG52060 · Fuel substitutes and additives
  • HCOTEG52070 · Imports of Mineral Oil: Directions for particular goods: Tied oils
  • HCOTEG52090 · Fuel in the tanks of motor vehicles
  • HCOTEG52100 · Directions for particular goods: Other imports
  1. Imports of mineral oil: directions for particular goods: contents
  2. Imports of Mineral Oil: Directions for particular goods: Marked heavy oil

HCOTEG52050 | Imports of Mineral Oil: Directions for particular goods: Marked heavy oil

From HM Revenue & Customs · Oils Technical Manual

Gas oil or kerosene for use as road fuel: colour prohibition

Legal basis

Hydrocarbon Oil (Marking) Regulations 2002, (HOMR) Regulation 17 prohibits the sale of dark oil for use as fuel for a heavy oil vehicle.

Expected appearance

Gas oil is normally a pale greenish straw colour, although some gas oil may be slightly darker. However in all cases it should be transparent. Kerosene is normally slightly darker than gas oil; its density is significantly lower than gas oil.

Imported marked oil not in accordance with HOMR

Oil marked abroad must conform to the UK Regulations before entry to Tax Type Code 551 or 556 at the rebated rate of UK excise duty.

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