Oil used for flushing vehicles before loading is liable to duty
payment, but credit of duty may be allowed on the quantity of
flushings returned to duty-suspension. Oil must be measured on
delivery and again on return to duty-suspension to ensure that any
losses are duty-paid.
At fully
meterised installations, a meter ticket should be
used for each delivery of oil for flushing.
At
non-meterised installations, delivery notes need
not be issued for the flushings provided a local record (e.g. a
yard book) is kept.
If a product is delivered via an un-metered outlet, it is
usually impossible to measure at the gantry outlet the small
quantities delivered as flushings without losing the essential
advantages of flushing with pressurised oil. In these circumstances
the measurement may be taken when the contaminated flushings are
drained from the vehicle, provided the operation is supervised by
the trader and the quantity is reconciled without delay.
At all installations, the quantity of contaminated flushings
measured on return to warehouse must be recorded as a credit
against the yard book entries and duty must be brought to account
on any balance not returned.
Requests to calculate delivered quantities by deducting closing
stock from opening stock plus receipts on an accounting period
basis, may be approved for oils other than light oils.
(See
Public Notice 179 paragraph 4.14)
