Operations which are permitted within an approved warehouse are covered in Public Notice 179 Section 6.1.
Oil used in a warehouse is to be charged with excise duty subject to any rebate, which would be allowable on delivery for home use. Customs duty is to be charged where appropriate.
Control of recoverable or waste oil from interceptors is covered in Public Notice 179 Section 6.4.
A warehousekeeper wishing to destroy defective oil, waste oil or
sludge at the installation or to remove it elsewhere for that
purpose is required to do so under the terms of Public Notice 179
paragraph 7.13.
If the trader proposes either to sell the oil or use it to
produce useful heat, duty at the appropriate rate (based on the
declared quantity of oil present) must be paid.
