Hydrocarbon Oil Regulations 1973
| Jurisdiction | UK Non-devolved |
| Citation | SI 1973/1311 |
| Year | 1973 |
1973 No. 1311
CUSTOMS AND EXCISE
The Hydrocarbon Oil Regulations 197327thJuly 1973
3rdAugust 1973
1stSeptember 1973
ARRANGEMENT OF REGULATIONS
PRELIMINARY
1. Short title, etc.
2. Definitions.
EXCISE PRODUCTION
3. Entry of premises, security and warehouse.
REMOVAL OF OIL
4. Removal of oil to and from entered premises and refineries.
REFINERIES
5. Refinery operations and warehousing.
6. Entry of imported oil.
7. Setting oil aside for use in a refinery.
8. Security for duty at a refinery.
STORAGE AND WAREHOUSING
9. Commissioners' approval of plant, etc.
10. Restriction on operations.
11. Certificates of receipt.
12. Delivery notes.
13. Record of oil temporarily received.
14. Method of measurement.
15. Accounts to be kept.
16. Returns to be furnished.
MARKING
17. Oil to be marked for rebate.
18. Prescribed markers and colouring substance.
19. Quantities of markers and colouring substance.
20. Method of adding markers and colouring substance.
21. Use of composite solution.
22. Addition of composite solution.
23. Storage of markers and colouring substance.
24. Accounts of markers and colouring substance.
25. Storage of marked oil.
26. Labelling of delivery points for marked oil.
27. Particulars to be recorded on delivery notes.
28. Prohibitions relating to markers.
29. Prohibition on importation of certain oil.
30. Prohibition on sale of dark oil.
REPAYMENT OF REBATE
31. Prior authority required.
32. Returns to be furnished.
33. Records to be kept.
FUEL FOR SHIPS IN HOME WATERS
34. Security.
35. Proof of use.
36. Form of demand for duty.
INDUSTRIAL RELIEFS
37. Application for approval.
38. Commissioners' approval.
39. Storage and use of oil for repayment.
40. Claims for repayment.
41. No drawback allowable where repayment permitted.
42. Duties of furnace operator.
MIXING
43. Licence required.
PETROL SUBSTITUTES
44. Entry of premises, records, payment of duty, etc.
45. Reliefs from duty.
PROVISION OF FACILITIES
46. Means of measurement.
47. Authorised person's right of access.
48. Production of records.
49. Retention of records.
50. Where records to be kept.
SCHEDULE
Regulations revoked.
The Commissioners of Customs and Excise, in pursuance of the powers conferred upon them by sections 16, 19, 20 and 21 of the Hydrocarbon Oil (Customs & Excise) Act 1971(a) and of all other powers enabling them in that behalf, hereby make the following Regulations:—
Preliminary
1.—(1) These Regulations may be cited as the Hydrocarbon Oil Regulations 1973 and shall come into operation on 1st September 1973.
(2) The Interpretation Act 1889(b) applies for the interpretation of these Regulations as it applies for the interpretation of an Act of Parliament.
(3) The Regulations specified in the Schedule to these Regulations are hereby revoked.
(4) Where any document used or required for the purpose of any assigned matter refers to a provision of a regulation revoked by these Regulations, such reference shall, unless the contrary intention appears, be construed as referring to the corresponding provision of these Regulations.
2. In these Regulations—
"the Act" means the Hydrocarbon Oil (Customs & Excise) Act 1971;
"the Act of 1952" means the Customs and Excise Act 1952(c);
"approved" means approved by the Commissioners;
"approved furnace operator" means a person approved for the purposes of section 12 of the Act;
"approved repayment user" means a person approved for the purposes of section 7(5) of the Act;
"authorised person" means a person authorised by the Commissioners;
"Collector" means Collector of Customs and Excise;
"Colour Index" means Colour Index, 2nd Edition (1956) compiled by the Society of Dyers and Colourists and the American Association of Textile Chemists and Colorists;
(a) 1971 c. 12.
(b) 1889 c. 63.
(c) 1952 c. 44.
"dark oil" means heavy oil which is darker than ASTM colour 3.0 in the Table of Glass Colour Standards included in "Standard method of Test for ASTM Colour of Petroleum Products" adopted as a joint ASTM-IP standard with ASTM designation D 1500–64 and IP designation IP 196/66, which appears in Part 1, section 2 of "IP Standards for Petroleum and its Products" published by the Institute of Petroleum, when the heavy oil and ASTM Colour 3.0 are compared in the manner described in that publication for that method of test;
"entered premises" means premises and plant, pipes and vessels thereon entered pursuant to Regulation 3;
"fuel oil" means heavy oil which contains in solution an amount of asphaltenes of not less than 0·5% or which contains less than 0·5% but not less than 0·1% of asphaltenes and has a closed flash point not exceeding 150°C;
"gas" means hydrocarbon gas and includes all hydrocarbons which are gaseous at a temperature of 60°F and under a pressure of one atmosphere;
"gas oil" means heavy oil of which not more than 50% by volume distils at a temperature not exceeding 240°C and of which more than 50% by volume distils at a temperature not exceeding 340°C;
"heated oil" means heavy oil having a temperature exceeding 60°F and shown to have been artificially heated;
"heavy oil vehicle" means a vehicle to which section 10 of the Act applies;
"kerosene" means heavy oil of which more than 50% by volume distils at a temperature not exceeding 240°C;
"oil" means hydrocarbon oil;
"plant" includes any machinery, apparatus, equipment or vessel;
"vessel" includes any tank or container for storing oil and any still or utensil in which oil may be processed.
Excise production
3.—(1) No person shall begin production of oil until he has made entry of the premises and of every building, and all plant, pipes and vessels on those premises which he intends to use for that purpose.
Provided that the foregoing provision shall not apply to production in a refinery, nor to production in the course of use of oil delivered under section 7 or section 12 of the Act.
(2) Every person who makes entry of any premises pursuant to paragraph (1) of this Regulation shall, if so required by the Commissioners, give security by bond or otherwise to the satisfaction of the Commissioners for the payment of duty on oil produced or stored on the entered premises.
(3) Every person who makes entry of any premises pursuant to paragraph (1) of this Regulation shall, if so required by the Commissioners in respect of any particular description of oil, set aside, subject to their approval under section 80 of the Act of 1952, a part of the entered premises to be a warehouse, and upon production by him of oil of that description, and before such oil is delivered or removed from the entered premises, shall deposit it in such warehouse.
Removal of oil
4. The provisions of sections 86 and 89 of the Act of 1952 shall apply to entered premises and to refineries as though they were warehouses approved under section 80 of the Act of 1952.
Refineries
5.—(1) No person shall elsewhere than in a refinery—
(a) produce oil from imported oil;
(b) refine imported oil, or
(c) incorporate gas in oil.
Provided that the foregoing provisions of this Regulation shall not apply to persons approved under Regulation 38 in respect of oil delivered under section 7 or under section 12 of the Act.
(2) If a refinery does not include a warehouse approved by the Commissioners under section 80 of the Act of 1952 for the deposit of any particular description of oil, the occupier of the refinery shall, if so required by the Commissioners, provide such a warehouse in relation to that refinery, and on production and removal of oils of such descriptions as the Commissioners specify from the refinery, deposit them in such warehouse.
6. Imported oil intended to be removed to a refinery shall on importation be entered for warehousing.
7. Before any oil is taken for use in a refinery, the occupier of the refinery shall, if so required by the Commissioners, set aside such oil for such use, and oil so set aside shall not, save as the Commissioners allow, be diverted to any other use nor for any other purpose.
8. The occupier of a refinery shall, if so required by the Commissioners, give security by bond or otherwise to the satisfaction of the Commissioners for the payment of duty on oil produced at, or received into, that refinery.
Storage and warehousing
9. The occupier of a warehouse shall not in that warehouse—
(a) use any place or plant unless the same has been approved by the Commissioners and bears conspicuous distinguishing marks, or
(b) add to, alter, demolish or remove any place or plant which has been approved by the Commissioners unless he has given two days' previous notice thereof in writing to the authorised person.
10. Save as the Commissioners may otherwise allow, the occupier of a warehouse not approved as a refinery shall not in the warehouse mix light oil with any other oil so as to produce an oil which is not a light oil.,
11. The occupier of entered premises, of a refinery or of a warehouse shall furnish to the authorised person within 7 days of the receipt of any oil into the entered premises, refinery or warehouse a certificate showing the quantity and description of oil received and the name of the person and the place whence received.
12.—(1) The occupier of entered premises, of a refinery or of a warehouse shall, within such time as the Commissioners may allow, issue to the consignee, in respect of any oil which he removes or allows to be removed from the entered premises, refinery or warehouse, a delivery note showing:—
(a) the address of the premises from which that oil is removed;
(b) the date of that removal;
(c) the description and quantity in gallons of that oil indicating in the case of heavy oil whether or not that oil is heated oil;
(d) the name and address of the consignee;
(e) identifying particulars of the conveying ship or...
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