Traders must keep records as specified in the appropriate
section of
Public Notice 179. These must be in sufficient
detail to provide separate particulars of oils bearing different
duty rates, and to differentiate between marked and un-marked oils.
Records required to account for customs duty are indicated in
Public Notice 171.
Operators of cross country pipeline systems (CCPs) must perform the duty adjustment procedure and render returns in accordance with Public Notice 179 part 9.
