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A company inquired whether the regasification of natural gas is included under heading 123.2 of the IAE Tariffs. The DGT responds that it is possible if regasification is necessary for transport via pipeline connected to the National Gas Pipeline Network.
Question posed: Whether the regasification activity is integrated into heading 123.2 of the first section of the Tariffs, "Distribution of natural gas".
For regasification to be classified under heading 123.2, the gas must be natural gas and the distribution must be carried out exclusively via pipeline connected to the National Gas Pipeline Network. If regasification is an operation necessary to transform liquefied gas and enable its transport, and is performed by the same taxable person, it is integrated into said heading. Otherwise, the activity is classified under heading 152.1.
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