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HMRC internal manual

Import and export pipe-lines

HM Revenue & Customs
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Introduction: Scope of this book


The purpose of these guidelines is to set out the legal provisions and principles relating to the revenue control of off-shore import pipe-lines and on-shore export pipe-lines. Since the conditions and terms of approval of individual pipe-lines will be largely dependent upon the particular circumstances of the operation involved, these guidelines are phrased in general terms and procedural aspects are limited in their scope.

These guidelines do not affect on-shore pipe-lines which are approved or may be approved, as an extension or part of an Excise duty - suspended warehouse or Customs approved wharf.

Guidance on revenue interests in cross-country pipe-lines on-shore used to transport mineral (hydrocarbon) oil is given in HCOTEG ‘Oils – Technical’ HCOTEG110000 and in Notice 179 Part 9.