HCOTEG212500 - Tables: table J - marking approvals and what they cover

Approval is needed for …	Why	Applied for by	Under law/notice
Marking Oil in Warehouse	Marked under duty suspension at a refinery or in an excise warehouse, following import, receipt from another EU member state or production in the UK	Approval to mark oil may be included as part of an Excise Warehouse Application.	The Hydrocarbon Oil regulations, 1973; Customs and Excise Management Act 1979 s92; The Hydrocarbon Oil (Marking Regulations) 2002
Remote Marking Premises	Oil unable to be marked under duty suspension at refinery or in an excise warehouse or\nMarking oils other than your own	Writing to MORC	The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005
Emergency Marking	The local officer can see no alternative to covering duty by guarantee until the oil is removed to a remote marking premises	By contacting the local officer	The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005
Marking other than at Remote Marking premises	e.g. waste AVTUR flushed out of aircraft tanks	Writing to local officer	The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005