SPE16390 - Shipwork goods: goods for the territorial waters
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Please refer to the Guidance: Check if you can pay less duty if your goods are imported into authorised use (https://www.gov.uk/guidance/check-if-you-can-pay-less-duty-if-your-goods-are-imported-into-end-use) (link is external) (http://www.gov.uk/government/publications/notice-3001-special-procedures-for-the-union-customs-code/annex-c) for more information on this topic.

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, if they are required to be held on the rig for safety reasons, or for possible future use.

Relief from VAT

Relief from VAT is sometimes available, please see

Regulation 120, VAT Regulations 1995

Authorisation

Authorised Use traders involved in operations on the UK territorial waters may require an authorisation to cover other reliefs. If traders engage the services of sub-processors, they will have two options:

Either:

a. To enter the details of the sub-processors used/storage sites on Form SP1. Under this arrangement, the authorisation holder will be able to move goods between the sites without the need for formal transfer procedures. However, the authorisation holder must be made aware that they will be responsible for any duty due upon diversion of the goods. The authorisation holder's commercial records must at all times show the current and past location of the goods. If there is a transfer of obligations it is the importing authorisation holder that will remain responsible for any liable duty.

b. Alternatively, the trader can apply at the same time as applying for Authorised Use/IP authorisation, inserting the information in the additional information box of the Form SP1.

Traders may also apply to use simplified procedures for moving goods to/from the shelf. Traders should apply in writing.

Completion of Authorised Use

Supplies to qualifying platforms within UK territorial waters

Goods supplied to an offshore platform within territorial waters are, no longer under Authorised Use control once they have been used. Evidence must be held that the goods have been put to the prescribed Authorised Use.

Returning goods to and from platforms within UK territorial waters

Movements to and from the territorial waters are controlled by simplified arrangements. For more details on this please refer to Guidance: Apply to pay less duty on goods you import for specific uses (https://www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-import-for-specific-uses)

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.