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HMRC internal manual

Oils Technical Manual

Pipelines: What approvals or entries are required?

Approval to move goods by pipeline is required under the Customs and Excise Management Act 1979, Section 24.

Approval of pipeline systems is dealt with in Public Notice 179, Section 9:

In general, CCPs do not need any duty-suspended status or warehouse approval because they carry only duty paid product except:

  • Grangemouth - Finnart is approved as an extension of the Grangemouth Refinery.

The Hydrocarbon Oil Duties Act 1979, Section 20A which deals with adjustment of duty for new oil (oil mixed in pipeline), gives us the power to make regulations “enabling them (the Commissioners) to grant persons (whether individually or of a specified class) permission to mix in a pipeline different descriptions of hydrocarbon oil.

These regulations are contained in the Hydrocarbon Oil (mixing of oils) Regulations 1985, through which we can approve both the operator and the users of a pipeline as ‘approved mixers’ and we can also impose conditions relating to adjustment of the duty payment.