24 Control of movement of goods by pipe-line
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

24  Control of movement of goods by pipe-line

(1)     Goods shall not be imported or exported by means of a pipe-line that is not for the time being approved by the Commissioners for the purposes of this section.

(2)     Uncleared goods, that is to say—

(a)     imported goods, whether or not chargeable with duty, which [are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018], and in particular goods which are, or are to be, moved under section 30 below; or

(b)     dutiable goods moved from warehouse

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