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HMRC internal manual

Import and export pipe-lines

From
HM Revenue & Customs
Updated
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Approval: Annex A - Conditions of approval of pipe-line

Annex A. Conditions of approval of pipeline from [          ] field to [           ] terminal

  1. That any officer of Revenue and Customs shall have access at all reasonable times to any part of the approved pipe-line and associated equipment, including instruments in the control room at

[           ] Terminal, and that all necessary assistance shall be given to such officer for this purpose.

  1. That accounts shall be kept in an approved form at [            ] Terminal of all importations by the approved pipe-line of [gas] [oil] and that the accounts shall be available to any officer of Revenue and Customs, who may make entries therein and take extracts therefrom.

  2. That due notice is given to the proper officer of Revenue and Customs of the intention to import goods by pipe-line.

  3. That import entry and records of goods imported by the pipe-line are made at [            ] Terminal at a time and in accordance with the directions contained in Annexe B attached.

  4. That, if the Commissioners should at any time during the operating lifetime of this pipe-line require it, the operator shall enter into bond in penalty of a sum to be determined by the Commissioners.

  5. That the provisions of the law relating to the importation of goods by pipe-line are complied with.

  6. That the operator shall be responsible for the provision and maintenance of the approved pipe-line so as to ensure that the working conditions are safe and without risk to the health of all official staff and shall comply with any specific health and safety requirement laid down by any competent authority.

  7. No alteration or additions to the approved pipe-lines, as presently constructed, may be made unless due application, in writing, with supporting plans, is submitted, and such application is approved by the Commissioners of Revenue and Customs.

  8. That the operator shall give not less than 30 days notice of the intention to import [gas] or [condensate] or [oil] from fields other than those listed in the letter of approval.