Despite being in the Customs series, this notice touches on all
aspects of import, warehousing and the ‘entry’ of oil,
as well as accounting for customs duty, excise duty and VAT (as
appropriate) on it.
(Whilst this notice applies to pipelines it does not mention
them specifically).
This is a VAT notice and deals with VAT rates on oil and fuel.
Note ‘Road Fuel’ is at paragraph 4.6 but oil in general
has a section to itself at 6.
(Whilst this notice applies to pipelines as a means of
importing oils, it likewise does not mention them
specifically).
This is the guidance listing the risks in pipelines and how to control them.
Customs guidance dealing with
approval of pipelines and on our rights to control
and inspect these. Only fully duty paid products can move by an
unapproved pipeline. The risk factors to be considered for Import
Pipelines and the conditions we would want to set to protect the
revenue are the same as those for Customs & Excise warehouses.
This guidance quotes the Customs and Excise General Reliefs
Act 1979 (CEGRA) that allows that any goods brought directly from
the UK part of the Continental Shelf, (which in practise is most
often by pipeline) shall not be classed as an import.
Also, at 1.6 ‘On-shore pipelines connecting the
approved wharf and the approved storage tanks are to be included in
the transit shed approval, or the wharf approval as
appropriate.’
This is Customs Series guidance, but covers all aspects of pipeline control and laws relating to pipelines not in the Customs or Excise series. It also lists landing points in UK and oil fields connected to them by pipeline and offshore oil fields on the continental shelf which load into tankers. It contains model approval letters for pipelines and a list of conditions of approval of a pipeline at Annex A.
Section 6 deals with Approvals.
