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HMRC internal manual

Import and export pipe-lines

Background: Early consultation


As the capital cost of pipe-lines is extremely high, it is important that intending operators should be aware of the Department’s requirements at the earliest possible stage of planning. Any proposals which may come to local knowledge to construct an import/export pipe-line, or which may be cause for the movement of goods under revenue control are to be reported to the appropriate Large Business (LB) Oils Team.