HCOTEG142080 - Traders accounts, records and returns: Duty deferment traders: Accounting for oils marked at duty-suspended warehouses and remote marking premises
At each approved premises where oil is marked, accounts must be kept as directed in Notice 179 Section 13.
Traders� responsibilities for accounting for the receipt, usings and stocks of composite marker solutions for gas oil and kerosene are stated in Notice 179 Part 8.
»Ê¹ÚÌåÓýapp records specified in Notice 179 paragraph 8.7 should be kept where Gas Oil Marker Concentrate (GOMC) is delivered to a duty-suspended or partially duty-suspended installation and duty credit claimed.