Mineral Oil Traders’ Excise Licences Manual (Auto Fuel & Marked Fuel Traders’ Licences) Revenue Excise Manual (Rev 9 – June 2015) Mineral Oil Traders’ Licences Manual April 2015 (Rev 9) Table of Contents Section 1. Introduction.........................................................................................7 1.1. This Manual.....................................................................................................7 1.1.1. Previous Instructions................................................................................7 1.1.2. Associated Instructions ............................................................................8 1.2. Legislation .......................................................................................................8 1.2.1. Primary Legislation..................................................................................8 1.2.2. Secondary Legislation..............................................................................9 1.2.3. Penalties and Offences .............................................................................9 1.3. Accessing Excise Licence Information ...........................................................9 1.4. Reference to Officers.......................................................................................9 1.5. Regional Experts ...........................................................................................10 1.6. Contact Details for each Revenue Region for Traders..................................10 1.7. Right of Appeal .............................................................................................10 Section 2. Mineral Oil Licences.........................................................................11 2.1. Auto-Fuel Trader’s Licence (AFTL) and Marked Fuel Trader’s Licence (MFTL) ....................................................................................................................11 2.2. Legislative Requirements ..............................................................................11 2.3. Licensing – Additional Information ..............................................................12 2.3.1. Mineral Oil Traders – Business Models.................................................13 2.3.2. Business Models - Cases of Doubt or Difficulty ...................................14 2.3.3. Unmanned Fuel Dispensing Pumps .......................................................15 2.3.4. Car Hire Companies and Haulage Companies.......................................15 2.3.5. Fuel Cards/Bunkering ............................................................................15 2.3.6. VAT Registration...................................................................................16 2.3.7. Owner Operated Tankers .......................................................................16 2.3.8. Trading from Private Residence.............................................................16 Section 3. Granting of Licences – Procedures ...................................................17 3.1. Introduction ...................................................................................................17 3.1.1. Licence Status – .....................................................................................17 3.2. New Licences - Application & Assessment ..................................................19 3.2.1. Introduction............................................................................................19 3.2.2. Tax Clearance Requirement for AFTL/MFTL Applicant......................20 3.2.3. Licence Refusal - Previous Conviction..................................................20 3.2.4. Use of Nominee on Licence Applications .............................................20 3.2.5. Short Certificate of Incorporation / Certificate of Registration of Business Name.....................................................................................................20 3.2.6. Action by Officer ...................................................................................21 3.2.7. Risk Rating of Traders ...........................................................................23 3.2.8. High Risk Traders ..................................................................................24 3.3. Existing Licences - Application & Assessment ............................................24 3.3.1. High Risk Traders ..................................................................................24 3.3.2. Tax Clearance – Outstanding ROM1 Returns .......................................25 3.3.3. Tax Clearance - Genuine Engagement...................................................25 3.4. Mineral Oil Licence – Change of Ownership................................................25 3.5. Sensitive Cases ..............................................................................................26 3.6. Case Management on ICM............................................................................26 2 Mineral Oil Traders’ Licences Manual April 2015 (Rev 9) Section 4. Licence Conditions............................................................................27 4.1. Introduction ...................................................................................................27 4.2. Secure and Suitable Premises........................................................................27 4.2.1. Planning Approval .................................................................................27 4.2.2. Fire Safety ..............................................................................................28 4.2.3. Health & Safety......................................................................................28 4.3. Safe and Secure Means of Access for Revenue Officers ..............................29 4.4. Pumps and Meters .........................................................................................30 4.4.1. Fuel Management Systems ....................................................................30 4.5. Non-Compliance with Licence Conditions ...................................................31 4.6. Non- Compliance with a Condition of a Previous Licence...........................31 4.7. Prosecution ....................................................................................................31 4.8. Additional Conditions ...................................................................................31 Section 5. Legislative/Regulatory Requirements...............................................33 5.1. Introduction ...................................................................................................33 5.2. Complying with Excise Law .........................................................................33 5.2.1. Realisation of Profits..............................................................................33 5.2.2. Licence Activity Solely for Benefit of Applicant ..................................34 5.2.3. Systems to Provide Full and True Record of Business..........................36 5.3. Records..........................................................................................................37 5.4. Delivery Document .......................................................................................38 5.4.1. Composite Delivery Documents ............................................................39 5.4.2. Deliveries Not Exceeding 2,000 litres ...................................................40 5.4.3. Electronic Delivery Documents .............................................................40 5.4.4. Fixing of Permanent Notice ...................................................................41 5.5. Return of Oil Movements (ROM1) ...............................................................41 5.6. Reckless Trading ...........................................................................................42 5.6.1. Responsibility of Mineral Oil Traders ...................................................42 5.6.2. Indicators of Fraudulent Evasion of Excise Duty ..................................43 5.7. Prosecution ....................................................................................................43 Section 6. Compliance Procedures – General ....................................................45 6.1. Introduction ...................................................................................................45 6.2. Compliance Interventions..............................................................................45 6.3. Identification of Unlicensed Trading.............................................................46 6.4. Action by Officers .........................................................................................46 6.4.1. Licensed Traders (Non- Compliant with Conditions/ Regulations) ......46 6.4.2. Traders Who Have Not Reapplied for a Licence ...................................46 6.4.3. Official Notes.........................................................................................47 Section 7. Compliance Procedures - ROM1 ......................................................48 7.1. Introduction ...................................................................................................48 7.2. Mineral Oil Dashboard..................................................................................48 7.3. LCD and Other GCD Cases ..........................................................................48 7.4. Case Management on ICM............................................................................49