HCOTEG41750 - Authorisation and approval: Types of oil warehouse authorisation

We may approve as warehouses those facilities used in conjunction with the production and refining of oil. No 鈥渕inimum capacity鈥� requirement applies to these warehouses. (Notice 179 paragraph 3.9.1)

We may approve installations as 鈥榠mport鈥� warehouses (Notice 179 paragraph 3.9.2)

We may approve installations as 鈥榚xport鈥� warehouses where trade is 100% ( or near to 100%) dedicated to storing oil for export (Notice 179 paragraph 3.9.3)

We may approve 鈥榝loating storage鈥� for the bunkering of ships (Notice 179 paragraph 3.8.4)

We may approve warehouses for the storage of 鈥榮pecial energy products鈥� such as liquid petroleum gas (Notice 179 paragraph 3.8.5)

We may also grant 鈥榝ull or partial duty-suspended鈥� facilities. (Notice 179 paragraph 3.8.6.)

We may allow 鈥榗ommon storage鈥� of oils of the same description (Notice 179 paragraph 3.9)

We may allow 鈥榯emporary conversion鈥� of duty suspended tankage to duty paid status (Notice 179 paragraph 3.11). We will not permit this facility however if there is a possibility of 鈥榖udget forestalling鈥� (Notice 179 paragraph 3.12).