SPE16350 - Shipwork goods: completion of shipwork Authorised Use

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Goods are considered to have been assigned to their Authorised Use when the vessel or drilling platform is transferred to a person other than the holder of the authorisation or again made available to its owner, inter alia after maintenance, repair or conversion.

Goods supplied directly on board for the purposes of equipping the vessel or platform shall be considered to have been put to the Authorised Use at the time of such use.

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.