SPE16360 - Shipwork goods: delivery to a vessel not at the trader's premises

Note: This manual is under review following Brexit and is likely to be withdrawn.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

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 Authorised Use.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.