Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Oils Technical Manual

HCOTEG70000 · Receipts into Warehouse

  • HCOTEG70250 · Scope of guidance
  • HCOTEG70500 · Law
  • HCOTEG70750 · Notices
  • HCOTEG71250 · Goods which may be received into an oil warehouse
  • HCOTEG71400 · Receipt accounts
  • HCOTEG71500 · Certificates of receipt
  • HCOTEG71750 · Receipt into Warehouse: Oil returned to Warehouse or Remote Marking Premises
  • HCOTEG72000 · Allowance of duty credit on returned oil
  • HCOTEG72250 · Oil containing markers - method of disposal
  • HCOTEG72500 · Defective Aviation Fuel (AVTUR)
  • HCOTEG72750 · Receipts from customers’ tank cleaning services
  1. Receipts into Warehouse: contents
  2. Receipts into Warehouse: Receipt accounts

HCOTEG71400 | Receipts into Warehouse: Receipt accounts

From HM Revenue & Customs · Oils Technical Manual

The warehousekeeper/producer must take an accurate account of oil, etc. at the time of receipt. Advised quantities are not to be simply accepted as the receipt quantity without checking, unless specifically allowed.

Receipt accounts may be taken by:

  • Meter for receipts by pipeline:

  • Dipping the calibrated vessel into which the oil, etc. is deposited;

  • Dipping a rail tank wagon which brings the oil provided that:

  1. the wagon is fully calibrated;

  2. copies of the calibration tables (if required) are available for your use; and

  3. a responsible employee certifies in a suitable record that the discharge into warehouse has been completed;

  • exceptionally where another means of measurement is practical - dipping a craft which brings the oil; or

  • gross weighing and tareing the tank wagon which brings the oil (see the Section on ‘Measurement’ in this book of guidance).

PreviousNext
PrivacyTerms