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HMRC internal manual

Customs Special Procedures Manual

Shipwork goods: goods for the territorial waters

Please refer to the Special Procedure Notice 3001, Annex C paragraph 7 for more information on this topic.

General guide for goods to be used in the territorial waters

Goods used in the installation, running, surveying or operation of the platform are eligible for End-use relief. This will include goods used for downhole well construction.  It is not however extended to Windfarms

Goods used for training may also be eligible for End-use.

Note: equipment used to test goods is not eligible for End-use. However, Temporary Admission or Inward Processing Relief may be appropriate. Insurance or strategic spares are eligible, if they are required to be held on the rig for safety reasons, or for possible future use.

Relief from VAT

Relief from VAT is sometimes available, please see

Regulation 120, VAT Regulations 1995


End-use traders involved in operations on the UK  territorial waters may require an authorisation to cover other reliefs. If traders engage the services of sub-processors, they will have two options:


a.  To enter the details of the sub-processors used/storage sites on Form SP1. Under this arrangement, the authorisation holder will be able to move goods between the sites without the need for formal transfer procedures.  However, the authorisation holder must be made aware that they will be responsible for any duty due upon diversion of the goods. The authorisation holder’s commercial records must at all times show the current and past location of the goods.  If there is a transfer of obligations it is the importing authorisation holder that will remain responsible for any liable duty.

b.  Alternatively, the trader can apply at the same time as applying for End-use/IP authorisation, inserting the information in the additional information box of the Form SP1.

Traders may also apply to use simplified procedures for moving goods to/from the shelf. Traders should apply in writing.

Completion of End-use

Supplies to qualifying platforms within UK territorial waters

Goods supplied to an offshore platform within territorial waters are, no longer under End-use control once they have been used. Evidence must be held that the goods have been put to the prescribed end-use.

Supplies to qualifying platforms within territorial waters of other EU Member States

Goods moved to such platforms, or sent to another Member State (for example, for repair) must be transferred to a trader authorised in the Member State.

Alternatively, the trader may wish to apply for an authorisation involving more than one Member State.

Returning goods to and from platforms within UK territorial waters

Movements to and from the territorial waters are controlled by simplified arrangements.  For more details on this please refer to the and the Special procedures Notice 3001, Annex C, paragraph  7.5