SolvedHCOTEG111020 | Pipelines: law and regulations: Customs and Excise Duties General Reliefs Act 1979 (CEGRA)
From HM Revenue & Customs · Oils Technical Manual
| Section | Section title | Summary and comments |
|---|---|---|
| 14 | Produce of the sea or continental shelf | …that the UK has rights to is not regarded as an import if it is landed directly. This applies to offshore oil - usually moved by pipeline. You should check whether VAT or customs duty is due with the VAT and customs policy teams. |