SolvedHCOTEG30500 | Relevant Law: the Customs and Excise Duties (general reliefs) Act 1979
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. |