Pipelines may take more than one product down the same pipe.
Between each there may be either a buffer or an interface. A buffer
is a quantity of oil that is wasted as it becomes mixed with the
first and second batches down the pipe.
This buffer could be unmarked fully rebated AVTUR. Where this
is the case it needs to be marked since it could then be used for
purposes that attract duty, such as road fuel use.
Because pipelines will not deliver small quantities, oil
companies have a concession that allows them a tolerance to mark up
to 10% of their AVTUR pipeline throughput and re-designated as
marked kerosene for use as heating oil. See
Public Notice 179, paragraph 9.13.4.
For further information see the section on
‘Pipelines’
HCOTEG11000 in this guidance
fuel’
Note, the supply and distribution of AVTUR has now been
brought under the RDCO scheme as a ‘controlled’
oil.
Other useful information on oils may be found in
Detection’s Enforcement Handbook.
This can be accessed via a link to this from
Enforcement’s Homepage, and by selecting ‘oils’
via the A-Z index.
Amongst the many subjects covered in the Handbook are:
