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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Imports of Mineral Oil: Mineral oil brought ashore by pipeline: Authorisation and approval

Conditions of approval

The practical measures of control which will be required for any particular pipeline will depend upon the type of goods to be moved through it, their duty liability, and the proposed method of operation of the pipeline.

General conditions

Any approval given will be subject to conditions of a wharf and warehouse approved for the importation and receipt of mineral oil.

These conditions include:

  • Provision of financial security where required;
  • Segregation of approved and non-approved vessels;
  • Delimitation of the approved pipeline by reference to designated boundary valves; and
  • Prior notification of any changes.

See Table C HCOTEG210750 for the procedures to be followed when considering an application to authorise oil and gases to be brought ashore by pipeline.