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HMRC internal manual

Import and export pipe-lines

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HM Revenue & Customs
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Law: Extracts from the Customs Code

EC Regulation 2454/93 (Customs Code), Article 450

Article 450 of European Commission Regulation 2454/93 (Customs Code) applies to pipe-lines.

Transport by pipe-line
 
 
(1) Where the Community transit procedure applies, the formalities relating to the procedure shall be adapted in accordance with paragraphs 2 to 6 for goods transported by pipeline.
 
(2) Goods transported by pipeline shall be deemed to be placed under the Community transit procedure:
 
* on entry into the customs territory of the Community for those goods which enter that territory by pipeline;
* on placing into the pipeline system for those goods which are already within the customs territory of the Community.
Where necessary, the Community status of the goods shall be established in accordance with Articles 313 to 340.
 
(3) For the goods referred to in paragraph 2, the operator of the pipeline established in the Member State through the territory of which the goods enter the customs territory of the Community or the operator of the pipeline in the Member State in which the movement starts shall be the principal.
 
(4) For the purposes of Article 96(2) of the Code, the operator of the pipeline established in a Member State through the territory of which the goods are transported by pipeline shall be regarded as the carrier.
 
(5) The Community transit operation shall be deemed to end when the goods transported by pipeline arrive at the consignee’s plant or are accepted into the distribution network of a consignee, and are entered in his records.
 
(6) The undertakings involved in carriage of the goods shall keep records and make them available to the customs authorities for the purpose of any controls considered necessary in connection with the Community transit operations referred to in paragraphs 2 to 4.