Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Import and export pipe-lines

From
HM Revenue & Customs
Updated
, see all updates

Approval: Annex B - Conditions relating to the declaration of import quantities

Annex B. Conditions relating to the declaration of import quantities of [gas] [oil]

  1. On the first day of each month, entry is to be made, in triplicate and in a form agreed with the local officer of Revenue and Customs, of the Tariff description and quantity of [natural gas] [oil] expected to be imported through and delivered from the approved pipe-line during the month. This entry will be for a period commencing from an agreed hour on the first day of the month and finishing at the same time on the first day of the following month. The entry shall include:-

 

 

  1. information giving the sea areas from which the [natural gas] [oil] will originate;

  2. contain a declaration for VAT purposes.

 

  1. At the end of each month you must declare the quantity of [natural gas] [oil] imported through and delivered from the approved pipe-line during the month from each Field.

  2. The entry at (1) above, supported by the declaration at (2) above, when signed and dated by the importer or a person duly authorised by him, shall be deemed for the purposes of Section 37 of the Customs and Excise Management Act 1979, to constitute Customs entry of the [gas] [oil] for home use.