Hcoteg80250 - operations in warehouse: scope of guidance - hmrc internal manual

HCOTEG80250 - OPERATIONS IN WAREHOUSE: SCOPE OF GUIDANCE This section of the guidance covers those operations, which may be carried out on oils whilst they are held in duty-suspended

premises, and is intended to assist oils assurance teams and other officers responsible for oils producers’ premises (refineries) and oil warehouses make decisions on oils warehousing and on

any operations that are carried out on oil within warehouses. This section needs to be read alongside the section on ‘Authorisation and Approval’ HCOTEG40000, and overlaps with the section

on ‘Pipelines’ HCOTEG110000. The Generic Risk Framework (GRF) covers this and other areas relevant to warehouses. Contact the UoE or visit their webpage. LAW The law governing those

operations which may be carried out on oils whilst they are held in duty-suspended premises is the Customs and Excise Management Act 1979 (CEMA) Section 93. NOTICE 179 This guidance should

be read in conjunction with Notice 179 as the notice now contains most of the information on oils required by both members of the oils trade and those staff involved in assurance for

reference, and as this information is not fully reproduced here. TRAINING A Guided Learning Unit on ‘Operations’: Reference 003206, is available in Online Learning. Next page Print this page