HCOTEG212500 - Tables: Table J - Marking approvals and what they cover

Approval is needed for …WhyApplied for byUnder law/notice

Marking Oil in Warehouse

Marked under duty suspension at a refinery or in an excise warehouse, following import, receipt from another EC state or production in the UK

Approval to mark oil may be included as part of an Excise Warehouse Application.

The Hydrocarbon Oil regulations, 1973

Customs and Excise Management Act 1979 s92

The Hydrocarbon Oil (Marking Regulations) 2002

Remote Marking Premises

Oil unable to be marked under duty suspension at refinery or in an excise warehouse or

Marking oils other than your own

Writing to MORC

The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005

Emergency Marking

The local officer can see no alternative to covering duty by guarantee until the oil is removed to a remote marking premises

By contacting the local officer

The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005

Marking other than at Remote Marking premises

e.g. waste AVTUR flushed out of aircraft tanks

Writing to local officer

The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005