SPE13565 - Continental shelf: general

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

IP may only be used for the processing of goods intended for the Continental Shelf outside UK territorial waters. Traders involved in Continental Shelf operations also have the option of using End-Use (this option can be used both within and outside of the UK territorial limits).

Goods can be declared using full declarations, entry to IP, movement and discharge procedures for IP goods used for Continental Shelf operations. With effect from 01.05.2016 and with prior authorisation, goods can also be declared using the new simplified procedures:

• Simplified Declaration Procedures (SDP), or
• Entry in Declarant’s Records (EIDR) (previously known as Local Clearance Procedure (LCP))

Applicants must demonstrate that they meet AEOC criteria although AEOC status does not need to be held. All declarations must be made electronically.

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