This section of the guidance covers both the receipt of oil
into duty-suspended warehouses in accordance with
Public Notice 179 Part 5, and the return of
duty-paid oil to duty-suspended warehouses (paragraph 5.8.4) and to
remote marking premises (paragraph 5.8.5).
This guidance should be read in conjunction with
Public Notice 179 as the notice now contains most
of the information on oils required by both members of the Oils
trade and those staff involved in assurance for reference.
This section is intended to assist oils assurance teams and
other officers responsible for oils (Motor and Heating Fuel)
warehouses.
A Guided Learning Unit on ‘Receipts’: Reference 003204, will be available shortly in Online Learning.