This section of the guidance covers those operations, which
may be carried out on oils whilst they are held in duty-suspended
premises, and is intended to assist oils assurance teams and other
officers responsible for oils producers’ premises
(refineries) and oil warehouses make decisions on oils warehousing
and on any operations that are carried out on oil within
warehouses. This section needs to be read alongside the section on
‘Authorisation and Approval’
HCOTEG40000, and overlaps with the
section on ‘Pipelines’
HCOTEG110000.
The law governing those operations which may be carried out on oils whilst they are held in duty-suspended premises is the Customs and Excise Management Act 1979 (CEMA) Section 93.
This guidance should be read in conjunction with Public Notice 179 as the notice now contains most of the information on oils required by both members of the oils trade and those staff involved in assurance for reference, and as this information is not fully reproduced here.
A Guided Learning Unit on ‘Operations’: Reference 003206, will be available shortly in Online Learning.
