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).