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HMRC internal manual

Customs Special Procedures Manual

Shipwork goods: scope of relief

Shipwork relief covers Customs duty on any goods imported to:

  • construct
  • repair
  • maintain
  • convert
  • fit out, or
  • equip
  • certain classes of ships, boats and other vessels, including floating, or
  • submersible oil drilling platforms/work points, as listed below:

CN code 8901


Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferryboats of all kinds:

8901 10 -

8901 10 10 - Sea going

8901 20 - Tankers:

8901 20 10 - Sea-going

8901 30 - Refrigerated vessels, other than those of subheading 8901 20:

8901 30 10 - Sea-going

8901 90 - Other vessels for the transport of goods and other.

vessels for the transport of both persons and goods:

8901 90 10 - Sea-going

CN code 8902 00


Fishing vessels; factory ships and other vessels for processing or preserving fishery products:


8902 00 12 -Of a gross tonnage exceeding 250 tons (GRT

8902 00 18 -Of a gross tonnage not exceeding 250 tons (GRT

CN code 8903


Yachts and other vessels for pleasure or sports; rowing boats and canoes:


8903 91 - Sailboats, with or without auxiliary motor:

8903 91 10 -Sea-going

8903 92 - Motorboats, other than outboard motorboats:

8903 92 10 - Sea-going

CN code 8904 00


Tugs and pusher craft:

8904 00 10 - Tugs - Pusher craft:

8904 00 91 - Sea-going

CN code 8905


Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible

drilling or production platforms:

8905 10 - Dredgers:

8905 10 10 - Sea-going

8905 90 - Other:

8905 90 10 - Sea-going

CN code 8906


Other vessels, including warships and lifeboats other than rowing boats:

8906 10 00 - Warships


8906 90 10 - Sea-going


See Section IIA of the Preliminary provisions of the Combined Nomenclature (Part 9, Section 4 of Volume 1 of the Tariff).

The relief also covers warships and the armaments, pistols and rifles used to fit out or equip such ships, subject to licences being obtained. However, for navigational equipment End-use is restricted and only applies when these portable aids are sold on a supply and fit basis. Following consultation with the trade and due to the administrative burden placed on traders having to confirm that the goods have been assigned to an eligible use; goods sold on a ‘supply only’ basis will not be eligible for End-use relief.

Shipwork End-use relief extends to goods intended for fixed drilling or production platforms (within heading 8430 49) and floating or submersible drilling or production platforms (of Tariff subheading 8905 20). The relief only applies to fixed or floating platforms located within 12 nautical miles of the customs territory of the Union.  

The relief also covers tubes, pipes, cables and their connecting pieces, which link fixed or floating platforms to the mainland. Platforms located onshore in the EU are not eligible for End-use relief. However, goods may be stored or repaired on land for future use, but must not be used in connection with land based drilling operations of any kind.

Goods entered to Chapters 1 - 24 of the tariff are not eligible for End-use shipwork relief. End-use relief is not available for shipwork goods imported for repair or processing for which IP should be used.