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HMRC internal manual

Import and export pipe-lines

HM Revenue & Customs
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Technical guidance: Approval of pipe-lines


Section 24 of the Customs and Excise Management Act 1979 (CEMA) provides that goods may not be imported or exported or, if uncleared, moved by a pipe-line which has not been approved by the Commissioners; “uncleared goods” includes dutiable Customs and Excise goods removed from warehouse without payment of duty.

Applications for approval of pipe-lines for import or export of hydrocarbon oil and/or natural gas are to be considered in accordance with the Procedure Table at IMEXPG501000.