SPE13185 - Discharge of IP - methods of disposal: export to the continental shelf

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free….

Goods exported to the continental shelf only discharges IP if they are sent to areas outside the territorial waters of the UK

See SPE13560 for further information on movements to and from the continental shelf.

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