SPE16300 - Shipwork goods: contents

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.

This manual is under review following Brexit and is likely to be withdrawn.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

 

Please refer to the Special Procedures Notice 3001 for more information regarding Shipwork goods for End-use

This sub-section gives details of how End-use is applied to shipwork goods and includes details of certain simplifications which can apply.

  1. SPE16310
    Scope of relief
  2. SPE16320
    Relief from VAT
  3. SPE16330
    Goods subject to anti-dumping duty
  4. SPE16340
    Authorisation for shipwork Authorised Use
  5. SPE16350
    Completion of shipwork Authorised Use
  6. SPE16360
    Delivery to a vessel not at the trader's premises
  7. SPE16370
    Supply of goods for use as spare parts on a vessel
  8. SPE16380
    Assurance
  9. SPE16390
    Good for the territorial waters