SPE16410 - Other specific goods: marine propulsion engines

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This section gives additional details of how Authorised Use is applied to marine propulsion engines.

Sales to boat owners and small yards

A large number of marine propulsion engines eligible for Authorised Use relief are sold singly to owners of boats and small boatyards. In such cases, Authorised Use can be considered complete immediately prior to the delivery of the engine and the customer need not be authorised for Authorised Use relief. Invoices and delivery notes must be marked:

‘Under Customs Authorised Use control - for marine propulsion only’

and the name and address of the customer must also be recorded.

‘Small boatyards’ should be taken to mean boatyards in receipt of ten engines or less per year, from all suppliers.

Note: This simplification is restricted to deliveries within the UK.

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.