Energy (Oil, Gas and Electricity) Customs Declarations

Fixed Transport Installation (FTI) Operators (or their representative) have, as a result of Brexit, new obligations and a new process to follow.

To be able to submit import and export declarations, FTI operators must have an EORI.

Operators importing energy into GB or exported it from GB via a pipeline, cable or interconnector, will need to submit import declarations detailing these movements.

They can use an intermediary to submit the declaration on their behalf.

Entry into the declarant Records (EIDR)

The declaration can be made using an EIDR (Entry into the declarant Records) declaration without having to apply for a Simplify Customs Declaration. In this case, the entry into the business records needs to be made daily. At the end of each month, the information must compiled in a single supplementation declaration for export and for import and be submitted to HMRC.

Until 30th June 2021, FTI operators can use the delayed import declarations mechanism and submit their monthly supplementary declarations within 175 days. 

There are different processes, timing and data requirement taking account of the variation across oil, gas and electricity movements. 

Full declaration

FTI’s can use the estimated full declaration process. A full declaration is submitted at the beginning of each month with an estimated quantity of electricity, gas or oil included in the declaration. The declaration must be amended with the actual quantity within 90 days of the end of each month. 

Temporary Storage

Operators do not need temporary storage, authorised consignee or consignor approvals. 

Safety and Security declarations

These are not required for energy imported or exported via an FTI. 

Customs approvals

Pipeline operations need to be approved as a Customs approved Area. 

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