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HMRC internal manual

Customs Special Procedures Manual

Shipwork goods: authorisation for shipwork End-use

Applications and authorisations are to be completed and issued in the normal way, however, there is no need to give particular commodity codes or the estimated value or quantity of imports on the Form SP1. The description in box 7 should read: ‘Goods of any description for shipwork end-use’.

If the trader is a ship owner, based within the EU who:

  • accepts delivery from an authorised shipwork trader of End-use goods
  • and owns the eligible vessel receiving the goods

they need not be authorised. However, they will need to be authorised for End-use purposes if they import End-use goods themselves or hold stock at their premises.