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HMRC internal manual

Export Procedures

HM Revenue & Customs
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Guidance on other procedures: special arrangements for goods and supplies to offshore installations

Special arrangements for goods delivered to non UK offshore installations.  Goods from the UK or other UK installations are to be treated as exports. Offshore installations are deemed as equipment and devices installed in the high sea in order to search for and exploit mineral resources. Non UK installations are deemed as installations established in an area where a non-UK country has exclusive rights to exploit that seabed or subsoil.

However, the arrangement cannot be used for goods exported that are:

  • subject to export licensing (and equivalent certification)
  • subject to CAP control requirements
  • from registered, entered or licensed premises, or
  • subject to a claim to excise drawback.

Where special arrangements apply, the electronic C88 must be completed as a normal pre shipment advice (PSA) but with the specified commodity code (Box 33) as follows:

99312400 Goods from Chapter 1 to 24 of the Harmonised System
99312700 Goods from Chapter 27 of the Harmonised System
99319900 Goods classified elsewhere.


Information required:

  • country code of installation
  • the quantity in net mass
  • the value.

See CIP 14 (2016) and online tariff volume 3 part 1 para. 4.10 for further details.