SPE13580 - Continental shelf: movements between Member States (NI ONLY)
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn.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.
Type of movement |
Method of transfer |
UK mainland to a rig within the territorial waters in another Member State |
Community transit |
Goods on the UK continental shelf (but outside territorial waters) to a rig within the territorial waters of another Member State |
As goods are outside territorial waters they are no longer under IP. The person making the entry to the rig within the territorial waters of the receiving Member State must confirm entry requirements with customs in that Member State |
Goods on the UK continental shelf (but outside territorial waters) to a rig on the continental shelf of another Member State (but also outside the territorial waters of that Member State) |
None – transfers are between areas outside the EU |
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