SolvedHCOTEG111010 | Pipelines: Law and regulations: Customs and Excise Management Act 1979 (CEMA)
From HM Revenue & Customs · Oils Technical Manual
| Section | Section title | Summary and comments |
|---|---|---|
| 3 | Application to pipelines | Re-defines the terms shipping, loading and importer when applied to pipelines. |
| 24 | Control of movement of goods by pipeline | Pipelines for import or export must be approved by us to conditions we can set. |
| 58C | Pipe-lines and export of ships and aircraft | This covers export of oils by pipeline - presentation of goods by notification to us |
| 96 | Deficiency in certain goods moved by pipe-line | … must have the duty paid on them unless it’s proven to be a loss by ‘natural waste’. |
| 97 | Restriction on compensation for loss or damage to goods in, or for removal of goods from, warehouse or pipe-line | If an officer causes losses in the course of his duty then there is no compensation. If an officer causes loss by criminal activity then compensation is due including refund of duty. |
| 162 | Power to enter land for or in connection with access to pipe-lines | Re-defines the terms shipping, loading and importer when applied to pipelines. |