SPE16310 - Shipwork goods: scope of relief

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Shipwork relief covers customs duty on any goods imported to:

  • construct

  • repair
  • maintain
  • convert
  • fit out, or

  • equip

  • certain classes of ships, boats and other vessels, including floating, or

  • submersible oil drilling platforms/work points, as listed below: Commodity Code 8901

    Description

    Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferryboats of all kinds:

    8901 10 -

    8901 10 10 - Sea going

    8901 20 - Tankers:

    8901 20 10 - Sea-going

    8901 30 - Refrigerated vessels, other than those of subheading 8901 20:

    8901 30 10 - Sea-going

    8901 90 - Other vessels for the transport of goods and other.

    vessels for the transport of both persons and goods:

    8901 90 10 - Sea-going

    Commodity Code 8902 00

    Description

    Fishing vessels; factory ships and other vessels for processing or preserving fishery products:

    Sea-going:

    8902 00 12 -Of a gross tonnage exceeding 250 tons (GRT

    8902 00 18 -Of a gross tonnage not exceeding 250 tons (GRT

    Commodity Code 8903

    Description

    Yachts and other vessels for pleasure or sports; rowing boats and canoes:

    Other:

    8903 91 - Sailboats, with or without auxiliary motor:

    8903 91 10 -Sea-going

    8903 92 - Motorboats, other than outboard motorboats:

    8903 92 10 - Sea-going

    Commodity Code 8904 00

    Description

    Tugs and pusher craft:

    8904 00 10 - Tugs - Pusher craft:

    8904 00 91 - Sea-going

    Commodity Code 8905

    Description

    Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible

    drilling or production platforms:

    8905 10 - Dredgers:

    8905 10 10 - Sea-going

    8905 90 - Other:

    8905 90 10 - Sea-going

    Commodity Code 8906

    Description

    Other vessels, including warships and lifeboats other than rowing boats:

    8906 10 00 - Warships

    Other:

    8906 90 10 - Sea-going

    See Section UK Tariff

    The relief also covers warships and the armaments, pistols and rifles used to fit out or equip such ships, subject to licences being obtained. However, for navigational equipment Authorised Use is restricted and only applies when these portable aids are sold on a supply and fit basis. Following consultation with the trade and due to the administrative burden placed on traders having to confirm that the goods have been assigned to an eligible use; goods sold on a ‘supply only’ basis will not be eligible for Authorised Use relief.

    Shipwork Authorised Use relief extends to goods intended for fixed drilling or production platforms (within heading 8430 49) and floating or submersible drilling or production platforms (of Tariff subheading 8905 20). The relief only applies to fixed or floating platforms located within 12 nautical miles of the UK customs territory.

    The relief also covers tubes, pipes, cables and their connecting pieces, which link fixed or floating platforms to the mainland. Platforms located onshore in the UK are not eligible for Authorised Use relief. However, goods may be stored or repaired on land for future use, but must not be used in connection with land based drilling operations of any kind.

Authorised Use relief is not available for shipwork goods imported for repair or processing for which IP should be used.

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.