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HMRC internal manual

Customs Special Procedures Manual

Removals for re-export: removals to the continental shelf

Where goods are dispatched to areas within the part of the UK continental shelf that is inside the customs territory of the EU they will either need to be removed to Shipwork End-use, End-use or Inward Processing or be declared to free circulation (prior to the movement) using the procedures in Notice 3001.

Note: There are no specific ex-warehouse Customs Procedure Codes (CPCs) for continental shelf goods, declaration should be made using the appropriate general CPC (after consultation with the Tariff).