Fixed transport installations are pipelines or electric power lines which are used for the continuous transport of goods.
There are two types of declaration you can use to declare goods moving through a pipeline or power line:
- full declaration process
- simplified declaration process
If you are using the full declaration process you do not need authorisation. You or your agent can submit an estimated full declaration each calendar month, by the first of that month. A corrected full declaration should then be sent no later than 90 days after the month end.
Imports and exports should be reported separately.
Simplified declaration process
The simplified declaration process is a two-part process. You’ll need to make an entry in your declarant’s records (EIDR) followed by a supplementary declaration.
Authorisation
If you operate a fixed transport installation and are established in the UK you can be deemed to be authorised to use the simplified declarations process. You do not need to apply for authorisation. You may choose to use an agent to help you make your declarations using your deemed authorisation.
You must have a duty deferment account if you’re using simplified declarations, though no customs duty or import VAT is likely to be due.
If your business is not established in the UK you’ll not be eligible for deemed authorisation. You must use a UK-established agent who has authorisation to use simplified declarations on your behalf for imports, exports or both.
Northern Ireland businesses
If your business is in Northern Ireland you or your agent must have simplified declarations authorisation. Find out how the Trader Support Service can help you by making declarations on your behalf.
EIDR
Imports and exports should be recorded separately. You only need to record the product that’s moved through the pipeline.
Each EIDR must cover no more than a 24-hour period. However you may choose to use a shorter timeframe for each entry depending on how you operate. You must finalise the records no later than 24 hours after the end of the period recorded.
You must record:
- the customs procedure code
- a unique consignment reference – the suggested format is year, EORI number, unique reference such as stock record number or job number
- a description of the goods, so they are easy to identify
- the commodity code, based on the description of the goods
- the customs value
- quantity of goods, for example the volume of product moved
- the details of the person you’re representing, if appropriate
- if the movement is an import or export
Customs value
If you do not have access to the invoice value for the goods, you can use the market value to work out the customs value.
Supplementary declarations
Imports and exports should be reported separately. You should submit a supplementary declaration:
- at least once in a calendar month – submit one to cover all imports and a separate one for all exports
- by the 4th working day of the month following the month they were imported or exported
- not exceeding 3mb, which is the file size limit
When you submit your supplementary declaration for your imports you should use Customs Procedure Code 40 00 064, which is specific to goods supplied through cable or pipeline. You must also enter ‘EXD’ in tax line 990, which indicates that you are calculating the Excise Duty payable.
When you submit your supplementary declaration for your exports you should use Customs Procedure Code 10 00 001. You will be assigned a dedicated Freight Location Code (CHIEF) or Goods Location Code (CDS) when you are set up to use CHIEF or CDS.
Until 1 January 2022, if you are importing energy products from the EU and declaring them to Great Britain free circulation, you can choose to delay submitting your supplementary declarations for up to 175 days after you finalise the EIDR record.
Further guidance
Find further guidance on how to complete a supplementary declaration in:
Fixed transport installations are pipelines or electric power lines which are used for the continuous transport of goods.
There are two types of declaration you can use to declare goods moving through a pipeline or power line:
- full declaration process
- simplified declaration process
If you are using the full declaration process you do not need authorisation. You or your agent can submit an estimated full declaration each calendar month, by the first of that month. A corrected full declaration should then be sent no later than 90 days after the month end.
Imports and exports should be reported separately.
Simplified declaration process
The simplified declaration process is a two-part process. You’ll need to make an entry in your declarant’s records (EIDR) followed by a supplementary declaration.
Authorisation
If you operate a fixed transport installation and are established in the UK you can be deemed to be authorised to use the simplified declarations process. You do not need to apply for authorisation. You may choose to use an agent to help you make your declarations using your deemed authorisation.
You must have a duty deferment account if you’re using simplified declarations, though no customs duty or import VAT is likely to be due.
If your business is not established in the UK you’ll not be eligible for deemed authorisation. You must use a UK-established agent who has authorisation to use simplified declarations on your behalf for imports, exports or both.
Northern Ireland businesses
If your business is in Northern Ireland you or your agent must have simplified declarations authorisation. Find out how the Trader Support Service can help you by making declarations on your behalf.
EIDR
Imports and exports should be recorded separately. You only need to record the product that’s moved through the pipeline.
Each EIDR must cover no more than a 24-hour period. However you may choose to use a shorter timeframe for each entry depending on how you operate. You must finalise the records no later than 24 hours after the end of the period recorded.
You must record:
- the customs procedure code
- a unique consignment reference – the suggested format is year, EORI number, unique reference such as stock record number or job number
- a description of the goods, so they are easy to identify
- the commodity code, based on the description of the goods
- the customs value
- quantity of goods, for example the volume of product moved
- the details of the person you’re representing, if appropriate
- if the movement is an import or export
Customs value
If you do not have access to the invoice value for the goods, you can use the market value to work out the customs value.
Supplementary declarations
Imports and exports should be reported separately. You should submit a supplementary declaration:
- at least once in a calendar month – submit one to cover all imports and a separate one for all exports
- by the 4th working day of the month following the month they were imported or exported
- not exceeding 3mb, which is the file size limit
When you submit your supplementary declaration for your imports you should use Customs Procedure Code 40 00 064, which is specific to goods supplied through cable or pipeline. You must also enter ‘EXD’ in tax line 990, which indicates that you are calculating the Excise Duty payable.
When you submit your supplementary declaration for your exports you should use Customs Procedure Code 10 00 001. You will be assigned a dedicated Freight Location Code (CHIEF) or Goods Location Code (CDS) when you are set up to use CHIEF or CDS.
Until 1 January 2022, if you are importing energy products from the EU and declaring them to Great Britain free circulation, you can choose to delay submitting your supplementary declarations for up to 175 days after you finalise the EIDR record.
Further guidance
Find further guidance on how to complete a supplementary declaration in:
