This paper describes the structure of the parallel momentum balance in low pressure plasmas with an inhomogeneous magnetic field. The parallel momentum balance equation is derived from magnetohydrodynamic equations by an expansion in the inverse magnetic field 1/B as a small parameter. Contributions of the gyroviscosity and inertia terms are clarified. It is shown that magnetic field curvature leads to important coupling of parallel flow with fluctuations of the electric field and plasma pressure.