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HMRC internal manual

Import and export pipe-lines

Background: Off-shore pipe-lines


The existing off-shore pipelines are listed in a table at Appendix A IMEXPG601000; some of these pipelines lie outside UK territorial waters.

The on-shore terminals which the oil pipelines discharge at are listed in AppendixB IMEXPG602000.

Oil-fields are listed in Appendix C IMEXPG603000.