Transport through pipelines
A simplified procedure exists where goods are transported through pipelines. This procedure starts from an audit system, in which no customs transit declarations are used.
Goods that enter the EU through pipelines have to be transported to a location where the type and quantity of the goods can be determined. Taking the destination of the goods into account, the type and quantity of the goods are laid down in the declarations intended for that purpose.
If Customs can perform an effective audit on the basis of the accounts kept, Customs may decide that you can file the required customs declarations on a monthly basis.