Guidance

Simplified processes for fixed transport installations

Check if you need authorisation to use the simplified declaration procedure when you import or export goods like oil, gas or utilities, through a fixed pipeline or power line.

• From: HM Revenue & Customs
• Published: 7 July 2021
• Last updated: 3 February 2025 — See all updates

Fixed transport installations are pipelines or electric power lines which are used for the continuous transport of goods.

There are 2 types of declaration you can use to declare goods moving through a fixed pipeline or power line:

• simplified declarations for imports or exports (entry in the declarant’s records)
• full import or export declarations

Simplified declarations

To use simplified declarations you’ll need to:

1. Declare your goods by entering them in your own records.

2. Make a supplementary declaration.

Authorisation

If you operate a fixed transport installation and are established in the UK, you can be deemed to be authorised to use the simplified declarations procedure. You do not need to apply for authorisation.

You can use an agent to help you make your declarations, using your deemed authorisation.

You must have a duty deferment account if you’re using simplified declarations for imports or exports, though no Customs Duty or import VAT is likely to be due.

If your business is not established in the UK and you want to use simplified declarations, you must use a UK-established agent. The agent must have authorisation to use simplified customs declaration processes on your behalf, for imports, exports, or both.

Northern Ireland businesses

If you’re moving oil, gas or electricity to or from Northern Ireland, you or your agent must have authorisation to use simplified customs declaration processes. Find out how the Trader Support Service can help you by making declarations on your behalf.

Entry in the declarant’s records

Record imports and exports separately. You only need to record the product that’s moved through the fixed pipeline or power line.

Each entry must cover no more than a 24-hour period. You can choose to use a shorter time frame for each entry, depending on how you operate. You must finalise the records no later than 24 hours after the end of the period recorded.

You must record:

• the customs procedure code — find the relevant code in:
  • requested and previous procedure codes for imports
  • requested and previous procedure codes for exports
  • additional procedure codes for imports
  • additional procedure codes for exports
• a unique consignment reference — the suggested format is year, EORI number and unique reference, such as stock record number or job number
• a description of the goods, so they are easy to identify
• the commodity code, based on the description of the goods
• the customs value
• quantity of goods, for example, the volume of product moved
• the details of the person you’re representing, if appropriate
• whether the movement is an import or export

Customs value

If you cannot find out the invoice value for the goods, you can use the market value to work out the customs value.

Supplementary declarations

You should submit a supplementary declaration:

• for each calendar month — submit one to cover all imports, and a separate one for all exports
• by the 10th calendar day of the month after the month the goods were imported, or exported (in cases where you’re exporting more than one consignment)

Fixed transport installations will not need to submit a final supplementary declaration for imports made through a fixed pipeline or power line.

What you’ll need

You’ll get a dedicated goods location code if you do not have one already.

Using full import or export declarations

If you are using the full import or export declarations, you do not need authorisation. You, or your agent, can submit an estimated full import or export declaration by the first day of each calendar month. You’ll then need to submit a corrected full import or export declaration, no later than 90 days after the month ends.

You should report imports and exports separately.

More guidance

Read more detailed guidance about completing supplementary declarations.

Published 7 July 2021
Last updated 3 February 2025 + show all updates

1. 3 February 2025

   References to customs procedure codes 40 00 064 and 10 00 001 have been removed.

2. 5 July 2024

   Information about the Customs Handling of Import and Export Freight (CHIEF) system has been removed because the service is no longer available.

3. 17 April 2024

   Information about when to submit a supplementary declaration has been updated. Fixed transport installations will not need to submit a final supplementary declaration for imports made through a fixed pipeline or power line.

4. 31 January 2023

   You have until the 10th calendar day of the following month to submit your supplementary declaration if you import goods into or export goods from Northern Ireland. You can continue to submit your supplementary declaration by the 4th working day if you prefer.

5. 1 April 2022

   Information about how to submit supplementary declarations for exports has been added.

6. 7 July 2021

   First published.