Oil delivery area
The oil delivery area is an area where commercial accounting nodes for oil (gas condensate) are located, at which the oil (gas condensate) extracted from the subsurface plot is transferred to organizations engaged in the transportation (carriage) of oil (gas condensate) via the main pipeline system, by rail and road transport, by sea and river vessels or vessels with combined (river-sea) navigation, or the sale of oil (gas condensate) to third parties without delivery to third parties for transportation1.
Tax Code of the Russian Federation, as amended on 2021-01-01, Article 333.49, paragraph 3 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩