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HMRC internal manual

Strategic Goods and Services - BIS Export Licensing and Sanctions - General

From
HM Revenue & Customs
Updated
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Particular Goods: Ships and other vessels: Legal exceptions relating to vessels and aircraft

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.