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HMRC internal manual

Customs Special Procedures Manual

Shipwork goods: delivery to a vessel not at the trader's premises

Shipwork goods frequently need to be delivered to a vessel, which is not at the importing traders’ premises. Such goods may either be:

  • supplied from trader’s stock on hand, or
  • delivered direct from importation.

The trader must ensure that a satisfactory audit trail for the goods is provided in his records, so that you can carry out the checks you consider necessary to ensure that the goods have been put to the stated End-use.