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HMRC internal manual

Import and export pipe-lines

HM Revenue & Customs
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Technical guidance: Control of imported goods


  1. All dutiable goods imported by pipe-line must be warehoused on arrival initially and thereafter will be subject to the general provisions of the Customs and Excise Management Act 1979 (CEMA) relating to warehoused goods. Non-dutiable goods are required to be taken to a specially approved place at which any necessary control may be exercised, such as recording Intrastat-details.
  2. In CEMA the expression “the importer” in relation to goods imported by pipe-line is to be regarded as including the owner of the pipe-line.