SPE16535 - Customs Special Procedures Manual - HMRC internal manual
Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.
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Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.
Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.
Anti-dumping duty is payable on shipwork Authorised Use goods. Traders may therefore wish to consider entering those goods to IP to obtain full relief from duty. Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
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...
SPE16440 - Other specific goods: fish The quotas and duty suspensions available for fish are subject to frequent change, authorisations should not normally exceed one year. If they exceed one year, they must be monitored periodically to ensure they remain valid. The authorisation should clearly identify the commodity codes of the products authorised. There have been cases where authorisations have been issued by Customs for ineligible commodity codes. You must therefore check in the tariff that all commodity codes cited in the authorisation are in fact eligible for Authorised Use before issui...