Fuel shortage - revenue offence in the making?

[Captain Nemesis]

https://www.ebay.co.uk/itm/363559249038

I wonder what the legal position would be if someone bought that to use in a road vehicle, and before using a drop sent a letter to HMCE with a copy of the receipt and a cheque for the duty?

 

[transam]

There is a garage not far from here that has a red diesel pump on the fore court