This guidance should be read in conjunction with Public Notice
179 as the notice now contains most of the information on Mineral
Oils required for reference by both members of the Oils trade and
those staff involved in assurance.
Public Notice 179, part 13 covers revenue accounts
and records.
Public Notice 179, part 4 directions apply to excise duty.
Public Notice 179 part 7 covers deliveries.
Public Notice 179 part 9 covers the duty adjustment procedure
and returns for operators of cross country pipelines
Public Notice 179, Section 1K lists Delivery Notes and
alternative Delivery Documents: Statements and Particulars
required.
Public Notice 206 – Revenue traders’ records, explains which records are required to be kept by those traders involved in any way with goods or services liable to excise duty.
Public Notice 48 – Extra Statutory Concessions gives details of all Customs and Excise Extra Statutory Concessions (ESCs) in force at the time of going to print.
Public Notice 171 – Hydrocarbon Oils: Customs Duty covers the payment of customs duty.