| A&CG |
Accountant and Comptroller General |
| AAD |
Administrative Accompanying Document. Pre-EMCS paper control document for the movement of excise goods between approved premises |
| AAFES |
(United States) Army and Air Force Exchange Service |
| ALG |
Automatic Level Gauge/Automatic Tank Gauge. Instrument attached to a tank that measures the level of product and displays it mechanically at the tank side, or now electronically in a control room |
| AS |
Audit Specialists, either part of LB, based in urban centres, or part of Local Compliance’s regional Systems Evasion and Audit Teams (SEAT) |
| ASTM |
American Society for Testing Materials. Recommends standard methods for testing many substances e.g. hydrocarbons. In association with other bodies it publishes conversion tables, e.g. for the effects of temperature and pressure on volumes of oil |
| ATG |
Automatic Tank Gauge - See ALG |
| AVCAT |
Aviation Turbine Fuel used by Naval carrier based aircraft. This falls within the definition of kerosene |
| AVGAS |
Aviation Gasoline. Aviation spirit used in piston engine aircraft |
| AVTAG |
A wide cut fuel for use in turbo-prop aircraft. It is defined for UK Excise Duty purposes in HODA s6(4) |
| AVTUR |
Aviation turbine fuel. Kerosene delivered unmarked and un-dyed at the fully rebated rate of duty for use as fuel for aircraft engines |
| BACS |
Bankers Automated Clearing System |
| BPA |
British Pipeline Agency Ltd |
| CAA |
Civil Aviation Authority |
| CAP |
Central Accounting Point |
| CAPO |
Central Accounting point officer. The officer/team responsible for auditing Head Office records. |
| CAT |
Cumbernauld Accounting Team. Part of Finance / DMB. Receives payments for the smaller types of return |
| CCL |
Climate Change Levy |
| CCM |
Customer Compliance Manager within Large Business. Formerly known as Customer Relationship Manager (CRM) |
| CCP |
Cross Country Pipeline |
| CDO |
Central Deferment Office in Southend. |
| CEGRA |
The Customs and Excise Duties (General Reliefs) Act 1979 |
| CEMA |
Customs and Excise Management Act 1979 |
| CHP |
Combined Heat and Power |
| CHAPS |
Clearing House Automated Payment System |
| CI |
Criminal Investigation. Part of Enforcement & Compliance |
| CITEX |
Customs, International Trade & Excise. Part of Local Compliance |
| CMCD |
Tariff Commodity Code |
| CNG |
Compressed Natural Gas |
| CPC |
Customs Procedure Code |
| CSO |
Compulsory Stocking Obligation |
| CS&TD |
Customer Strategy & Tax Design - includes Excise Policy, which are split into Delivery and Design |
| DAN |
Deferment Approval Number. |
| DD |
Duty deferment. Allows a trader to account for dutyafterwards on an HO10, rather than as soon as the oil leaves duty suspension. |
| DERV |
Fuel for a Diesel Engined Road Vehicle. |
| DfT |
Department for Transport |
| DTR |
Departmental Trader Register |
| DMB |
Debt Management and Banking - now generally called Finance, or Corporate Finance |
| EI |
Energy Institute (formerly the Institute of Petroleum). A society that keeps under review the techniques and equipment used for measurement, safety, engineering etc. in the oil industry |
| ELTT |
Excise Legal and Technical Training Programme |
| EMCS |
Excise Movement and Control System |
| EPSS |
Allows a compliant trader with duty deferment approval to move goods without having to provide an expensive movement guarantee for the duty |
| ESC |
Extra Statutory Concession |
| EPD |
Energy Products Directive |
| EU |
European Union |
| Eurofins |
Formerly known as LGC, and before that, the Laboratory of the Government Chemist. They analyse samples of oil when there is doubt over its status, e.g. it is suspected of having had markers or dyes removed. |
| EWER |
Excise Warehousing (etc) Regulations 1988 |
| FA |
Finance Act |
| FIS |
Fraud Investigation Service. Includes MET (RFTU) |
| FSC |
Financial Securities Centre |
| GLU |
Guided Learning Unit |
| GOMC |
Gas Oil Marker Concentrate. Commercially available solution that enables companies to mark oil requirements by addition of 1 litre of solution to 1000 litres of gas oil (red diesel). |
| GPSS |
Government Pipeline and Storage System |
| H&S |
Health and Safety |
| HMDP Regs |
The Excise Goods (Holding, Movement & Duty Point) Regulations 2010. This introduced EMCS into UK law, and meant there was no need to retain EGAD or DSMEG for tax point and paperwork regulations respectively |
| HMRC |
Her Majesty’s Revenue and Customs |
| HODA |
Hydrocarbon Oils Duties Act 1979 |
| HOMR |
Hydrocarbon Oil (Marking) Regulations 2002 |
| HOR |
Hydrocarbon Oil Regulations 1973 |
| HPLC |
High Performance Liquid Chromatography |
| IBC |
Intermediate Bulk Container. A square plastic container that holds 1000 litres of oil enclosed in a metal frame |
| IOM |
Isle of Man |
| ISBC |
Individuals and Small Business Compliance - part of Customer Compliance Group (CCG) |
| KMC |
Kerosene Marker Concentrate. Commercially available solution that enables companies to mark oil to requirements by addition of 1 litre of solution 10000 litres of kerosene |
| LB |
Large Business. Used to be Large Business Service (LBS) - part of Customer Compliance Group (CCG) |
| LNG |
Liquefied Natural Gas. |
| LOFF |
Light Oil Supplied as Furnace Fuel |
| LPG |
Liquefied Petroleum Gas. General description of propane, butane or propylene or mixtures of the three. Liable to excise duty when put to road use. |
| MDO |
Marine Diesel Oil, usually a blend of Gas Oil and heavier fractions. |
| MET |
Mobile Enforcement Team - name for RFTU (see below) from April 2018. |
| MGO |
Marked (Rebated) Gas oil. Gas oil that is dyed and chemically marked to attract the rebated rate of duty. (Not for use as road fuel) |
| MHFW |
Motor and Heating Fuel Warehouse |
| MID |
Measurement Instruments Directive |
| MLC |
Monetary Liability Code |
| MoD |
Ministry of Defence |
| MoD (N) |
Ministry of Defence (Navy) |
| MOGAS |
A common trade term for petrol - (Mineral Oil) Gasoline and Aviation Spirit. |
| MORC |
Mineral Oil Reliefs Centre, at Newcastle until 2018, when it moved its duties gradually to Glasgow BT Ops. Advises on all Oils Relief schemes, processes claims for relief, and fulfils other duties such as registration / approval, deregistration, and processing of the three Fuel Duty returns - the HO10, HO930 (biofuels) and the C&E930a (gas as road fuel) |
| MPE |
Maximum Permitted Error |
| NATO |
North Atlantic Treaty Organisation |
| NCU |
National Co-ordination Unit |
| NG |
Natural Gas |
| NRU |
National Registration Unit |
| NVC |
National Verification Centre |
| PD |
Positive Displacement |
| RC |
Registered Consignees / Consignors. Replaced REDS importers and exporters on the introduction of EMCS |
| RDCO |
Registered Dealer in Controlled Oils |
| RFTO |
Road Fuel Testing Officer - may be renamed to Mobile Enforcement Officer from April 2018 |
| RFTU |
Road Fuel Test Unit. A mobile unit responsible for testing the fuel in road vehicles in order to detect misuse (renamed Mobile Enforcement Team from 1 April 2018). |
| RIS |
Risk & Intelligence Service, part of Customer Compliance. RIS PCD (Profile & Case Delivery) select and enhance visits with background information. There is also RIS A&I (Analysis & Information), RIS Intel Bureau (Intelligence & Information), and RIS I,D&I (Inteliigence, Development & Integration) |
| RMP |
Remote Marking Premises. Premises approved by HMRC to mark oil past the duty point. Duty rebate can be claimed following marking |
| RRMR |
The Hydrocarbon Oil (Registered Remote Markers) Regulations 2004 |
| RTC |
Rail Tank Car. Several RTC’s usually make up a train for the transport of bulk deliveries |
| RTR |
The Revenue Traders (Accounts and records) Regulations 1992 |
| RTW |
Road Tank Wagon. Road tanker used for distribution of bulk liquids |
| SAV |
Standard Average Value. Value used to account for VAT on Oil when no transaction value is available. SAV’ are duty inclusive values agreed between the oil industry and VAT Policy Directorate. No longer used. |
| SEED |
System for the Exchange of Excise Data. A database containing details of all traders approved for the movement of excise goods |
| STA |
Standard Temperature Accounting. The process of converting bulk or natural litres at 15ºC (standard litres) which is the unit of quantity for excise duty purposes |
| TTC |
(Excise) Tax Type Code |
| TRC |
Temporary Registered Consignees. Replaced Occasional Importers on the introduction of EMCS |
| UKOP |
United Kingdom Oil pipeline. A commercial pipeline system operated and managed by BPA |
| UoE |
Unit of Expertise - for Fuel Duty, there is now only a virtual UoE which can help ISBC and other Fuel Duty officers with technical queries by email or telephone. There are however other technical resources available. |
| USNX |
United States Navy Exchange |
| VEF |
Vessel Experience Factors |
| VISION |
VAT information System Inter-Office Network |
| VOC |
Volatile Organic Compounds |
| WOWGR |
Warehouse-keepers and owners of Warehoused Goods Regulations 1999 |