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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.

End-use is completed when goods are incorporation in, fitting to or equipping the vessels.