Pipelines are often used to bring natural gas and mineral oil ashore from the sea bed. These products may be carried separately or together, or jointly with other substances. The normal import procedure (i.e. ship’s report, import declaration, delivery from ship and import account) has been adapted for goods brought ashore together by pipeline until they are separated. Approved pipelines may also be used to move mineral oil from one bonded installation on shore to another bonded installation.
Customs and Excise Management Act 1979 (CEMA), Section 24
provides that
un-cleared goods may not be moved by a pipeline
unless that pipeline has been approved by the Commissioners. All
dutiable goods imported by pipeline are required to be declared for
warehousing and are subject to the general provisions of CEMA
relating to warehoused goods. Non-dutiable goods must be taken to a
point at which the necessary customs control can be exercised.
The Customs and Excise Duties (General Reliefs) Act 1979
section 14, (CEGRA) provides that any goods which are produced in
any area designated under the Continental Shelf Act 1964 section 1
(7) (i.e. an area in which the UK has exploitation rights) and
brought direct into the UK from that area, are deemed for the
purposes of any duties chargeable not to be imported.
Thus when goods are brought direct from a designated area by
approved pipeline no
customs duty is chargeable on them. Mineral oil is
chargeable with
excise duty whether it is produced in a UK
designated area or otherwise. References in this part to imported
oil refer to all oil brought into the UK by pipeline, whatever its
origin.
