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HMRC internal manual

Customs Special Procedures Manual

Shipwork goods: supply of goods for use as spare parts on a vessel

Shipwork End-use goods may be supplied to an eligible vessel as spare parts for carriage and possible future use on the vessel where it is customary or obligatory, to enable:

  • running repairs to be carried out during the vessel’s voyage, or
  • the vessel’s machinery or equipment to be used under varying conditions whilst at sea.

Receipt of the goods on board can be considered as completion of End-use.

Shipwork traders should be advised that if they are involved in either the:

  • use or supply of goods for off-shore oil or gas exploration and production, or
  • leasing or servicing of navigational or communications equipment

when goods are landed from an eligible vessel operating outside territorial waters, an appropriate entry must be presented. Such entry may take the form of a simplified declaration/C88 or RGR claim as long as evidence of use is proven. However, the trader has the option of entering goods to IP or any other available relief as an alternative to End-use. Goods re-landed from operations within territorial waters do not need to be taken back into End-use control as long as evidence of use is provided. If the trader cannot provide evidence of use, then the goods will continue to be under End-use control.

Where you consider that the value of an item or risk of diversion warrants it, you can require the authorisation holder’s End-use records to be extended to include the current location of any item of equipment.

Shipwork goods may also be exported in order to discharge their duty liability.