SGSELSG4060 - Particular Goods: Ships and other vessels: Legal exceptions relating to vessels and aircraft

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

The following are excepted from licensing requirements

  • vessels on normal commercial sailings;
  • any vessel registered or constructed outside the United Kingdom which is being exported (except to a destination in Iran or to a country in Schedule 4 parts 1, 2 and 3 to the Order after temporary importation into the United Kingdom provided that no goods on the military list have been incorporated other than as replacements for components essential for the departure of the vessel.
  • any aircraft on a scheduled journey.