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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Pipelines: Law and regulations: Customs and Excise Management Act 1979 (CEMA)

Section Section title Summary and comments
     
3 Application to pipelines Re-defines the terms shipping, loading and importer when applied to pipelines.
24 Control of movement of goods by pipeline Pipelines for import or export must be approved by us to conditions we can set.
58C Pipe-lines and export of ships and aircraft This covers export of oils by pipeline - presentation of goods by notification to us
96 Deficiency in certain goods moved by pipe-line … must have the duty paid on them unless it’s proven to be a loss by ‘natural waste’.
97 Restriction on compensation for loss or damage to goods in, or for removal of goods from, warehouse or pipe-line If an officer causes losses in the course of his duty then there is no compensation. If an officer causes loss by criminal activity then compensation is due including refund of duty.
162 Power to enter land for or in connection with access to pipe-lines Re-defines the terms shipping, loading and importer when applied to pipelines.