Before being used for the importation of oil, the wharf at which
the ship is to discharge must be formally approved.
The National Approval Unit (NAU) are responsible for the
processing of applications and the maintenance of all
authorisations for making ‘entry’ of those locations
where goods may be imported and exported, such as
‘wharf’ approvals
The NAU may be contacted at:
H.M. Revenue & Customs
2 Broadway
Five Ways
Birmingham
B15 1BG
Tel:
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Fax:
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
The storage tanks in which the import account of oils is to be
taken are to be approved as a temporary storage facility under
CEMA, Section 25. Application should be made at the same time as
for wharf approval to the NAU.
Such storage tank approvals are to include those requirements
in
Public Notice 179 relating to:
The tank approval may be granted to terminate (and be renewed)
at the same date as the formal approval of the associated wharf.
(* Please see the Note on Wharf, temporary storage and
pipeline approval below.)
On-shore pipelines connecting the approved wharf and the
approved storage tanks are to be included in the wharf approval as
appropriate.
(For further information on the approval of pipelines, please
see
HCOTEG111750 and
Table CHCOTEG210750).
In most cases, at wharves/jetties where hydrocarbon oil is
imported or exported in bulk via pipelines, the pipelines are
usually connected to a duty suspended oil installation, i.e. an
approved excise warehouse. When this is the case, the wharf is
approved but the approval is limited to the jetty heads and the
berthing manifold terminal connections of the pipeline, while the
remainder of the pipelines from this point are part of the bonded
oil installation.
In these cases, generally speaking the goods are entered to
warehousing immediately on arrival and they are then discharged
into the tanks which constitute the bonded oil installation. In
effect this means that the goods never have the status of goods in
temporary storage as they are presented to customs and assigned to
a customs approved treatment or use at the same time, and you only
need a temporary storage approval if you are storing non-community
goods prior to their being assigned to a customs approved treatment
or use.
If however, the goods are of T1 status, and the tanks are not
part of an approved duty- suspended oil installation, and the
product is being stored in them for any length of time then the
tanks in which the import account of mineral oils is to be taken
should be approved as temporary storage under the Customs and
Excise Management Act 1979, Section 25, and the approval will be
issued by the NAU. In most cases, the wharf and temporary storage
would be approved in one document and renewed at the same time. The
renewal of the approval also deals with measures such as safety,
the provision of facilities and the production of records.
