This guidance should be read in conjunction with
Public Notice 179 as the notice contains
information which will not be repeated here.
The basic procedures for making ‘entry’ of
premises, and for the authorisation and approval of ‘Motor
and Heating Fuel’ producer’s premises and warehouses
(Duty-suspended installations) are set out in
Public Notice 179 Section 3.
Section 3.3 deals with making entry for, and authorisation
and approval of oils producer’s premises, distinguishing
between Class A and Class B activities.
Section 3.8 deals with authorisation and approval of oils
warehouses.
Section 3.9 deals with types of oils warehouses
See Public Notice 179 Section 1D for the definition of what
constitutes ‘production’ of oil for excise duty
purposes.
