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Chapter IMEXPG302000

Document Cited authorities 1 Cited in Related
Vincent
Published date11 April 2016
Record NumberIMEXPG302000
CourtHM Revenue & Customs

  1. When applying the Customs and Excise Acts to goods imported or exported by pipe- line, the following will apply.
(i) Imported goods are to be treated as imported at the time when they are brought by pipe-line within the limits of UK territorial waters or brought by pipe- line into Northern Ireland from the Republic of Ireland
                (ii) Exported goods are to be treated as exported at the time when they are charged into a pipe-line for exportation
  1. Any power of making regulations or other instruments conferred by the Customs and Excise Acts in relation to the importation and exportation of goods may be exercised, by virtue of CEMA section 3(3) to make provisions for goods imported or exported by pipe-line.

The legal provisions are to be found in appropriate sections of the Customs and Excise Management Act 1979 (CEMA.) Section 24 of...

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