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:
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.
