Assurance procedures: risks
Several potential risks are apparent when vessels are supplied under the Sailaway Boat Scheme:
- Suppliers zero-rating sales without receipt and retention of correct evidence of export.
- Supplies not notified to the Personal Transport Unit at Dover.
- Vessels used for commercial purposes. The scheme is only available for private purchasers - commercial purchasers are specifically excluded.
If there are any grounds for suspicion a reference should be made to the Dover PTU or the export officer at the point of departure from the EC.