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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...

SPE16360 - Shipwork goods: delivery to a vessel not at the trader's premises Shipwork goods frequently need to be delivered to a vessel, which is not at the importing traders’ premises. Such goods may either be: supplied from trader’s stock on hand, or delivered direct from importation. The trader must ensure that a satisfactory audit trail for the goods is provided in his records, so that you can carry out the checks you consider necessary to ensure that the goods have been put to the stated Authorised Use. Note: Northern Ireland (NI) customs authorisations will continue to fall within t...

SPE16340 - Shipwork goods: authorisation for shipwork Authorised Use Applications and authorisations are to be completed and issued in the normal way, however, there is no need to give particular commodity codes or the estimated value or quantity of imports on the Form SP1. The description in box 7 should read: ‘Goods of any description for shipwork Authorised Use’. If the trader is a ship owner, based within the UK who: accepts delivery from an authorised shipwork trader of Authorised Use goods and owns the eligible vessel receiving the goods they need not be authorised. However, they wi...

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.