Guidance

Simplified processes for fixed transport installations

Check if you need authorisation to use simplified declarations 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: 5 July 2024 — 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:

• full declaration process
• simplified declaration process

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

You should report imports and exports separately.

Simplified declaration process

The simplified declaration process is a 2 part process. You’ll need to make an entry in your declarant’s records, and then 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 process. 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, though no customs duty or import VAT is likely to be due.

If your business is not established in the UK, you’ll not be eligible for deemed authorisation. You must use a UK-established agent who has authorisation to use simplified declarations on your behalf, for imports, exports, or both.

Northern Ireland businesses

If your business is in Northern Ireland, you or your agent must have simplified declarations authorisation. Find out how the Trader Support Service can help you, by making declarations on your behalf.

Entry in 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 do not have access to 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

When you submit your supplementary declaration for your imports, you should use customs procedure code 40 00 064. This is specific to goods supplied through cable or pipeline. You must also enter ‘EXD’ in tax line 990. This shows that you’re calculating the excise duty payable.

When you submit your supplementary declaration for your exports, you should use customs procedure code 10 00 001.

You’ll get a dedicated goods location code when you’re set up to use the Customs Declaration Service.

More guidance

Read more detailed guidance about completing supplementary declarations using the Customs Declaration Service.

Published 7 July 2021
Last updated 5 July 2024 + show all updates

1. 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.

2. 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.

3. 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.

4. 1 April 2022

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

5. 7 July 2021

   First published.