In searching any part of the law or its provisions, it is
important to identify correctly the
roles and responsibilities of those persons or
legal entities involved, and to understand their respective
obligations under the legislation.
In order to hold someone in breach of the legislation or
regulations, they must first be mentioned in law and be held to be
responsible for fulfilling some requirement in the legislation.
The following are examples of some of the key terms referring to those with a responsibility to the law, together with the main legislation with which they are associated.
These are revenue traders that have been approved and registered by HMRC under the ‘Tied oils’ scheme. ( Hydrocarbon Oil (Industrial Reliefs) Regulations 2002).
An authorised and registered occupier of an excise warehouse, in accordance with Regulation 3 of the ( Warehouse-keepers and Owners of Warehoused Goods Regulations 1999).
A person who sets aside biofuel for a chargeable use, or who makes a chargeable use of biofuel. Regulation 8 of the Biofuels and other Fuel Substitutes Regulations 2004.
A person authorised and registered by HMRC to act as an agent for non-UK owners of excise goods who wish to deposit goods in a UK warehouse. ( Warehouse-keepers and Owners of Warehoused Goods Regulations 1999).
A place approved by HMRC for the holding of goods on which excise duty, and/or VAT are suspended. ( Customs and Excise Management Act, Section 92).
All activities surrounding the refining and production of oil may be conducted at “entered” mineral oil producer’s premises ( CEMA, Section108).
Means a person engaged in the production of oil at ‘entered’ Motor and Heating Fuel production premises (including a drilling well) onshore or within UK territorial waters. Producers may obtain oil from any natural source (e.g. from an oil well, from oil shale, or from any non-oil source (e.g. coal). They may also refine, purify, blend and carry out any other process on oil.
Means the proprietor of goods in an excise warehouse, this is an ‘archaic’ term which has now largely been replaced by ‘Registered Owner’. ( Excise Warehousing etc Regulations 1988).
These are revenue traders that have been approved and registered by HMRC under the REDS Scheme. See both the ( Excise Goods (Accompanying Documents) Regulations 2002) and the ( Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992).
Means a revenue trader approved or registered by HMRC under ( Customs and Excise Management Act 1979 Section100G).
These are revenue traders that have been approved and registered by HMRC under the Registered Dealers in Controlled Oils (RDCO) scheme. ( Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002).
These are revenue traders that have been approved and registered by HMRC under the Registered Remote Marking scheme. ( The Hydrocarbon Oils(Registered Remote Markers) Regulations 2005).
A person authorised by the competent authority of an EU Member State to receive products subject to excise duty under duty suspension from another Member State. ( Council Directive 92/12/EEC Article 4). (In the UK this is a REDS or REDS agent).
Anyone carrying on a trade or business concerned with the buying, selling, importation, exportation, dealing in, or handling of excise goods, and the financing or facilitation of any such transactions or activities. ( Customs and Excise Management Act, Section 1 (1) ‘Interpretation’).
An EU term for premises approved under legislation of the Member
State in which the premises are located for the production,
processing, holding, receipt or despatch of excise goods under duty
suspension arrangements. (
Council Directive 92/12/EEC Article 4).
[N.B. All Excise Warehouses and all Customs & Excise
Warehouses are Tax Warehouses].
