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HMRC internal manual

Export Procedures

From
HM Revenue & Customs
Updated
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Guidance on other procedures: ships or aircraft stores exported as cargo for delivery abroad

There are special arrangements for goods exported as cargo and intended for use as stores on specific vessels or aircraft overseas. However, the arrangement cannot be used for goods:

  • subject to export licensing (and equivalent certification)
  • subject to Common Agricultural Policy (CAP) control requirements
  • from Customs and/or Excise warehouses
  • from registered, entered or licensed excise premises, or
  • subject to a claim for excise duty drawback.

Where the special arrangements apply, the Export Safety and Security (EXS) must be completed as a normal pre entry but with a special commodity code (Box 33) as follows:

when cargo is destined as stores for UK vessels abroad 99 30 99 002
   
when cargo is destined as stores for foreign vessels abroad 99 30 99 004
when cargo is destined as stores for UK aircraft abroad 99 30 99 006
when cargo is destined as stores for foreign aircraft abroad 99 30 99 008

 

Details of the name and nationality of the vessel or aircraft to which the stores are ultimately destined must be declared in Box 44 of the C88. Packing lists to support the declaration as ships’ stores must be attached as necessary.