Publication Type: 
Guidance note
Published Date: 
June, 2021

Guidance Note: EITI Requirement 4.4

Transportation revenues

This guidance note refers to the 2019 EITI Standard

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In some countries, revenues that are generated from the transport of oil, gas and minerals can have a significant contribution to the economy. Income from the transport of oil, natural gas and minerals en route to their ultimate market destinations can be difficult to track and are therefore vulnerable to mismanagement or corruption. Transportation data can help citizens affected by transportation infrastructure (e.g. petroleum pipelines) to understand the importance of revenues generated from transportation, as well as the commodities, volumes and parties involved in such activities.

Greater transparency can promote greater accountability and efficiency in these activities. Until 2013, EITI reporting focused on “upstream” extractive sectors, with only a few countries voluntarily disclosing and reconciling transport payments. According to Requirement 4.4 of the 2019 EITI Standard, governments and state-owned enterprises (SOEs) are expected to disclose revenues received from the transportation of oil, gas and minerals, where these revenues are significant. This includes revenues collected by the state and SOEs from oil, gas and minerals transported by rail, by road or through pipeline and ports.

This note provides guidance to multi-stakeholder groups (MSGs) on how to report on transportation revenues as part of EITI implementation. It offers examples from implementing countries, including on the use and dissemination of data. The guidance is divided into two sets of steps: Steps 1 to 3 address how to assess applicability and materiality, and Steps 4 to 5 provide guidance on how to prepare for and ensure adequate disclosure.