HCOTEG111500 - Pipelines: Other notices and guidance
Notices
Notice 701/19 Fuel and power
This is a VAT notice and deals with VAT rates on oil and fuel. Note ‘Road Fuel’ is at paragraph 4.6 but oil in general has a section to itself at 6.
(Whilst this notice applies to pipelines as a means of importing oils, it likewise does not mention them specifically).
Guidance
HCODA - Hydrocarbon Oils Duty Assurance: 13. Control System 9 : Mineral oil cross country pipelines
This is the guidance listing the risks in pipelines and how to control them.
C2-38 Mineral Oil Importation Section 6: Mineral oil brought ashore by pipeline
Customs guidance dealing with approval of pipelines and on our rights to control and inspect these. Only fully duty paid products can move by an unapproved pipeline. The risk factors to be considered for Import Pipelines and the conditions we would want to set to protect the revenue are the same as those for Customs & Excise warehouses.
This guidance quotes the Customs and Excise General Reliefs Act 1979 (CEGRA) that allows that any goods brought directly from the UK part of the Continental Shelf, (which in practise is most often by pipeline) shall not be classed as an import.
Also, at 1.6 ‘On-shore pipelines connecting the approved wharf and the approved storage tanks are to be included in the transit shed approval, or the wharf approval as appropriate.’
C7-6 Pipelines
This is Customs Series guidance, but covers all aspects of pipeline control and laws relating to pipelines not in the Customs or Excise series. It also lists landing points in UK and oil fields connected to them by pipeline and offshore oil fields on the continental shelf which load into tankers. It contains model approval letters for pipelines and a list of conditions of approval of a pipeline at Annex A.
HMAG - HM Assurance Guidance
The first section deals with Approvals.