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HMRC internal manual

Customs Special Procedures Manual

Continental shelf: movements between Member States

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