SGSELSG4050 - Particular Goods: Ships and other vessels

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Two categories of vessel are subject to export control:

• vessels of war (as defined in Item ML9 in Schedule 2 to the Export Control Order 2008 to all destinations.
• ‘restricted’ vessels (as defined in Items 8A001, 8A002 of the EC Regulation) which are licensable to all destinations and PL9008 of the Export Control Order 2008 which are licensable to certain specified destinations.

“Vessel” in the controls also includes the hull or part of the hull of a ship or other vessel.

Any movement beyond the seaward limits of a port constitutes exportation, but it is not practicable to apply the export controls so strictly.