VSWB3020 - Operation of the scheme: Documentation

There are three forms used in connection with vessels supplied under the sailaway scheme. The combination of forms to be used depends upon the vessel’s departure point.

Forms to be used where the UK is the final departure point

Forms to be used where a Member State is the final departure point (Northern Ireland). If the vessel is exported from Northern Ireland via an EU Member State, the customer must use the following forms

  • Form VAT 436, and
  • Single Administrative Document (SAD) C88 – copy (2) must be produced to customs in the UK. Copy (3) is produced to customs in the Member State of departure from the EC. Copy (3) will also be stamped by customs and returned to the customer. The customer then returns the stamped copy (3) to the supplier.