Publication Type: 
Guidance note
Published Date: 
March, 2014

Guidance note 16 on transportation revenues

Relates to requirement 4.4 (Standard 2016) / requirement 4.1.f (2013 Standard)

Please note that this guidance refers to the 2013 Standard. In most cases, the requirements remain the same and the guidance valid. An updated version reflecting the 2016 Standard will follow soon.

Download PDF in English

Download PDF in other languages


In some countries, revenues from the transit of oil, gas and minerals play an important role in 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 therefore vulnerable to misuse or corruption. Transit of oil, gas and minerals may also be linked to the financing of armed groups and conflict in some circumstances.

This note provides guidance to multi-stakeholder groups on how to address this requirement. 


1. Summary
2. Guidance

Step 1 – Identify the transport system(s) in the country and the actors involved
Step 2 – Identify the relevant transport-related taxes, tariffs and other relevant payments
Step 3 – Assess the materiality of the transportation revenues
Step 4 – Analysis of legal barriers to reporting and publishing data
Step 5 – Development of reporting procedures

3. Case study: coverage of revenues from the Chad-Cameroon Pipeline in EITI Reports