1. Introductory Text

2. PART 1 PRELIMINARY, APPROVAL AND REGISTRATION

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Approval and registration

   4. 4. Certificates of registration

   5. 5. Revocation or variation of approval and registration

   6. 6. Privileges of a registered remote marker

   7. 7. Withdrawal or restriction of privileges

3. PART 2 RELIEF FROM DUTY

   1. 8. General conditions and restrictions

   2. 9. Conditions for relief to be allowed

   3. 10. Security

   4. 11. Relieved hydrocarbon oil to be treated as rebated oil

   5. 12. Relief

   6. 13. Relief that is not allowed

4. PART 3 AMENDMENTS TO OTHER REGULATIONS

   1. 14. The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

   2. 15. The Excise Duties (Deferred Payment) Regulations 1992

   3. 16. Other Regulations

5. Signature

6. Explanatory Note