Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Import and export pipe-lines

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.