SPE16390 - Customs Special Procedures Manual - HMRC internal manual
SPE16390 - Shipwork goods: goods for the territorial waters General guide for goods to be used in the territorial waters Goods used in the installation, running, surveying or operation of the platform are eligible for Authorised Use relief. This will include goods used for downhole well construction. It is not however extended to Windfarms Goods used for training may also be eligible for Authorised Use Note: equipment used to test goods is not eligible for Authorised Use. However, Temporary Admission or Inward Processing Relief may be appropriate. Insurance or strategic spares are eligible, i...