Staff involved with oils, carry out their work in a variety of locations:
Staff have responsibility for docks and wharves where crude oil
and finished oil products are discharged by tankers at import, or
on receipt from other EU countries. These are usually adjacent to
refineries or oil storage terminals. They may also be involved in
assuring the supply of oils for export.
Marine fuels such as marine gas oil (MGO*) and marine diesel,
and aircraft fuels such as AVTUR and AVGAS may be supplied for use
as fuel in foreign-going aircraft and ships, or as ships and
aircraft stores.
Staff may be responsible for the oils majors production premises (refineries) or for their head offices and accounting departments. Each oils major has a Central Accounting Point (CAP), which collates the mineral oils duty liability and returns information for a number of sites, and who may be involved in ‘netting’ duty repayments from the duty due. Central Accounting Point Officers (CAPOs) are responsible for particular companies.
Staff may visit oil terminals, and at motor and
heating oil producers ‘entered’ premises, where crude
oil and natural gas is received by pipeline from the North Sea or
via other EU countries, and where gas condensate may be recovered.
They are involved in the day to day control and assurance of
oil production at refineries, where crude oil is distilled and
processed to produce a variety of oil products, and at oils
production warehouses where feed-stocks and finished oils products
are stored duty suspended, and may be mixed and blended, or used in
the production process.
The oils warehouses may consist of bulk tank storage for
crude oils or semi-finished product at import, for the storage of
oils following production or for the remote storage of
‘excess’ production prior to its delivery to home use,
transfer to other EU countries duty-suspended or for export by
pipeline, road tank wagon, rail tank wagon or ship.
Staff including CAPOs in Large Business Service (LBS) assure the excise duty and VAT on oil delivered to home use, by selective examination and verification of oil producers oil returns, duty payments, records and accounts. They also assure the excise duty and VAT on oil moved by Cross Country Pipeline (CCP) operators and users, take account of oil mixed in pipelines, and examine and verify pipeline adjustment schedules, duty payments or adjustments, records and accounts, taking account of oil removed at interceptors, or which has become contaminated or mixed, and which needs to be processed or mixed with other oil.
Staff may be involved in the marking of duty suspended oils in oil Producers Premises, or of duty paid oils received at Remote Marking Premises (RMP) from import, and in verifying duty repayment claims on marked oils.
Staff in LBS and Local Compliance (LC) are involved in the
control and assurance of rebated and duty-relieved oils, under
schemes implemented as part of the
Oils Strategy, encouraging compliance and
preventing fraud and diversion of oils to ineligible use, mainly as
road fuel.
Under the
Registered Dealers in Controlled Oils (RDCO)
scheme, marked gas oil (MGO) and marked kerosene (MKO) may be
supplied and used other than as a road fuel provided that they have
been marked.
A wide variety of oil products may be supplied relieved of excise duty for industrial use, under the Tied Oils scheme. Oils assurance staff are involved in controlling and assuring the use of oils for use in solvents, paints and other industrial uses or to be incorporated in composite products. They may also be involved in processing and checking repayment claims where Tied oils have been supplied Duty-paid.
Local Compliance oils assurance staff may be involved in assuring the supply of a variety of rebated and relieved oils supplied under various mineral oil reliefs, including ‘Marine voyages’ and ‘Horticultural use’.
In addition to the work carried out by oils assurance, staff in
Banking
Operations (Debt Management & Banking) based
in Southend, process oils returns, account for duty payments,
processing claims and make repayments.
The
Mineral Oils Relief Centre (MORC) in Newcastle,
processes approvals for the RDCO scheme and for Tied Oil
‘Distributors and Users’, as well as applications for
registration to the schemes. MORC also processes applications to
make ‘entry of premises’ for biofuel (‘Motor
& Heating Fuels’) producers, as well as most mineral oil
relief claims and tied oil returns.
Other staff in the
National Approval Centre (NAC) and the
National Registration Centres are involved in the
authorisation of oils traders, and for the approval, registration
and ‘entry’ of their production premises, tax
warehouses and wharves. Staff at the NRC, maintain the SEED
database, whilst staff at the NVC administer and process requests
for verification of movements of oil made under Accompanying
Administrative Documents (AADs) both within the UK, and to and from
other Member States.
