| Abbreviation | Meaning |
| A&CG | Accountant and Comptroller General |
| AAD | Administrative Accompanying Document. Control document for the movement of excise goods between approved premises in the EU. |
| AAFES | (United States) Army and Air Force Exchange Service |
| ALG | Automatic Level Gauge/Automatic Tank Gauge. Instrument attached to a tank that measures the level of product and displays it mechanically at the tank side, or now electronically in a control room. |
| AS | Audit Service |
| ASD | Accounting Services Division |
| ASTM | American Society for Testing Materials. Recommends standard methods for testing many substances e.g. hydrocarbons. In association with other bodies it publishes conversion tables, e.g. for the effects of temperature and pressure on volumes of oil. |
| ATG | Automatic Tank Gauge – See ALG |
| AVCAT | Aviation Turbine Fuel used by Naval carrier based aircraft. This falls within the definition of kerosene. |
| AVGAS | Aviation Gasoline. Aviation spirit used in piston engine aircraft. |
| AVTAG | A wide cut fuel for use in turbo-prop aircraft. It is defined for UK Excise Duty purposes in HODA s6(4) |
| AVTUR | Aviation turbine fuel. Kerosene delivered unmarked and un-dyed at the fully rebated rate of duty for use as fuel for aircraft engines. |
| BACS | Bankers Automated Clearing System |
| BPA | British Pipeline Agency Ltd |
| C&E | Customs and Excise |
| CAA | Civil Aviation Authority |
| CAP | Central Accounting Point |
| CAPO | Central Accounting point officer. The officer/team responsible for auditing Head Office records. |
| CCL | Climate Change Levy |
| CCP | Cross Country Pipeline. |
| CDO | Central Deferment Office in Southend. |
| CEGRA | The Customs and Excise Duties (General Reliefs) Act 1979 |
| CEMA | Customs and Excise Management Act 1979. |
| CHP | Combined Heat and Power |
| CHAPS | Clearing House Automated Payment System |
| CMCD | Tariff Commodity Code |
| CNG | Compressed Natural Gas |
| CPC | Customs Procedure Code |
| CRM | Customer Relations Manager |
| CSO | Compulsory Stocking Obligation |
| DAN | Deferment Approval Number. |
| DERV | Fuel for a Diesel Engined Road Vehicle. |
| DfT | Department for Transport |
| DSMEG | Duty Suspended Movement of Excise Goods Regulations 2001 |
| DTR | Departmental Trader Register |
| DMB | Debt Management and Banking |
| EC | European Community |
| EGAD | Excise Goods (accompanying documents) Regulations 2002 |
| EI | Energy Institute (formerly the Institute of Petroleum). A society that keeps under review the techniques and equipment used for measurement, safety, engineering etc. in the oil industry. |
| ELTT | Excise Legal and Technical Training Programme |
| EMCS | Excise Movement and Control System |
| ESC | Extra Statutory Concessions |
| EPD | Energy Products Directive |
| EU | European Union |
| EWER | Excise Warehousing (etc) Regulations 1988 |
| FA | Finance Act |
| FSC | Financial Securities Centre |
| GLU | Guided Learning Unit |
| GOMC | Gas Oil Marker Concentrate. Commercially available solution that enables companies to mark oil requirements by addition of 1 litre of solution to 1000 litres of Gas oil. |
| GPSS | Government Pipeline and Storage System |
| H&S | Health and Safety |
| HMRC | Her Majesty’s Revenue and Customs |
| HODA | Hydrocarbon Oils Duties Act 1979. |
| HOMR | Hydrocarbon Oil (Marking) Regulations 2002. |
| HOR | Hydrocarbon Oil Regulations 1973. |
| HPLC | High Performance Liquid Chromatography |
| IBC | Intermediate Bulk Container. A square plastic container that holds 1000 litres of oil enclosed in a metal frame. |
| IOM | Isle of Man |
| KMC | Kerosene Marker Concentrate. Commercially available solution that enables companies to mark oil to requirements by addition of 1 litre of solution 10000 litres of kerosene. |
| LBS | Large Business Service |
| LC | Local Compliance |
| LE | Law Enforcement |
| LGC | Laboratory of the Government Chemist. Used to analyse samples of oil when there is doubt over its status, e.g. level of marking or excise duty status. |
| LMS | Learning Management System |
| LNG | Liquefied Natural Gas. |
| LOFF | Light Oil Supplied as Furnace Fuel |
| LPG | Liquefied Petroleum Gas. General description of propane, butane or propylene or mixtures of the three. Liable to excise duty when put to road use. |
| MDO | Marine Diesel Oil, usually a blend of Gas Oil and heavier fractions. |
| MGO | Marked (Rebated) Gas oil. Gas oil that is dyed and chemically marked to attract the rebated rate of duty. (Not for use as road fuel) |
| MHFW | Motor and Heating Fuel Warehouse |
| MID | Measurement Instruments Directive |
| MLC | Monetary Liability Code |
| MoD | Ministry of Defence |
| MoD (N) | Ministry of Defence (Navy) |
| MOGAS | A common trade term for petrol (Mineral Oil) Gasoline and Aviation Spirit. |
| MORC | Mineral Oil Reliefs Centre at Newcastle. Advise on all Oils Relief schemes, |
| MPE | Maximum Permitted Error |
| NATO | North Atlantic Treaty Organisation |
| NAS | National Advice Service Telephone : 0845 010 9000 |
| NCU | National Co-ordination Unit |
| NG | Natural Gas |
| NOIC | National Occasional Importers Centre |
| NRU | National Registration Unit |
| NVC | National Verification Centre |
| OCCT | Oil Central Co-ordination Team. Responsible for co-ordination of the RDCO scheme. |
| PD | Positive Displacement |
| RDCO | Registered Dealer in Controlled Oils. |
| REDS | Registered Excise Dealers and Shippers. Traders approved to receive excise goods from the EU under duty suspension. Duty must be accounted for on arrival in the UK. |
| REDCENT | REDS Control Centre |
| RFTO | Road Fuel Testing Officer. |
| RFTU | Road Fuel Test Unit. A mobile unit responsible for testing the fuel in road vehicles in order to detect misuse. |
| RMP | Remote Marking Premises. Premises approved by HMRC to mark oil past the duty point. Duty rebate can be claimed following marking. |
| RRMR | The Hydrocarbon Oil (Registered Remote Markers) Regulations 2004 |
| RTC | Rail Tank Car. Several RTC’s usually make up a train for the transport of bulk deliveries. |
| RTR | The Revenue Traders (Accounts and records) Regulations 1992. |
| RTW | Road Tank Wagon. Road tanker used for distribution of bulk liquids. |
| SAV | Standard Average Value. Value used to account for VAT on Oil when no transaction value is available. SAV’ are duty inclusive values agreed between the oil industry and VAT Policy Directorate. |
| SCADA | Supervisory, Control and Data Acquisition Systems |
| SEED | System for the Exchange of Excise Data. EU database containing details of all traders approved for the movement of excise goods. |
| SFD | Sulphur Free Diesel. Diesel that does not contain more than 10 parts per million (p.p.m.) of sulphur. |
| SFP | Sulphur Free Petrol. Petrol that does not contain more than 10 p.p.m. of sulphur. |
| SIVA | Simplified Import VAT Accounting Scheme |
| STA | Standard Temperature Accounting. The process of converting bulk or natural litres at 15ºC (standard litres) which is the unit of quantity for excise duty purposes. |
| TTC | (Excise) Tax Type Code |
| UKOP | United Kingdom Oil pipeline. A commercial pipeline system operated and managed by BPA. |
| ULSD | Ultra Low Sulphur Diesel containing less than 50 p.p.m. of sulphur. The current standard retail diesel. |
| ULSP | Ultra Low Sulphur Petrol containing less than 50 p.p.m. of sulphur. The current standard retail petrol. |
| UoE | Unit of Expertise |
| USNX | United States Navy Exchange |
| VEF | Vessel Experience Factors |
| VISION | VAT information System Inter-Office Network |
| VOC | Volatile Organic Compounds |
| WOWGR | Warehouse-keepers and owners of Warehoused Goods Regulations 1999 |
