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HMRC internal manual

Customs Special Procedures Manual

Other specific goods: marine propulsion engines

This section gives additional details of how End-use is applied to marine propulsion engines.

Sales to boat owners and small yards

A large number of marine propulsion engines eligible for End-use relief are sold singly to owners of boats and small boatyards. In such cases, End-use can be considered complete immediately prior to the delivery of the engine and the customer need not be authorised for End-use relief. Invoices and delivery notes must be marked:

*‘Under Customs end-use control - for marine propulsion only’ *

and the name and address of the customer must also be recorded.

‘Small boatyards’ should be taken to mean boatyards in receipt of ten engines or less per year, from all suppliers.

Note: This simplification is restricted to deliveries within the UK.