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HMRC internal manual

Oils Technical Manual

Pipelines: Notice 179 Section 9

This section of the guidance should be read in conjunction with Notice 179, which contains most of the information required on the subject of pipelines, as none of the information it contains, is reproduced here.

Subjects covered include:

  • Mixing of oil in a pipeline (which is inevitable for multi-product pipelines) for which approval is needed under the Hydrocarbon Oil Duties Act 1979 Section 20A. (Notice 179, paragraph 9.2)
  • Dealing with the interface mixture (Notice 179, paragraph 9.3.1)
  • Approval of pipelines (as warehouses for conveying non duty paid goods by virtue of import or duty suspension). (Notice 179, paragraph 9.4)
  • Calculation and adjustment of duty because of approved mixing. (Notice 179, paragraph, 9.7)
  • Responsibilities of shippers of goods and of pipeline operators. (Notice 179, paragraphs 9.12 and 9.11)

Note that up to 10% of AVTUR deliveries by pipeline may be marked at their destination as kerosene (MKO) with our prior approval.