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HMRC internal manual

Import and export pipe-lines

HM Revenue & Customs
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Introduction: Definitions


Applicable definitions from the Customs and Excise Management Act 1979 (CEMA) Section 1 are reproduced in the ‘Law’ Section at IMEXPG303000.

“Pipe-lines” are defined in the Pipe-lines Act 1962 section 65,which is reproduced in the ‘Law’ at IMEXPG301000.