VTRANS070100 - The handling and storage of ship and aircraft cargo: Law

The law relating to the handling and storage of ship and aircraft cargo in a port or airport is in the VAT Act 1994, Schedule 8, Group 8, item 6(b).

6. Any services provided for -

(b) the handling or storage-

i) in a port,

ii) on land adjacent to a port,

iii) in a customs and excise airport

iv) an international railway area, or

v) in temporary storage facility

of goods carried in a ship, aircraft or railway vehicle.

Notes

5. Item 6 does not include the letting on hire of goods

(1)

In item 6

(a) “port” and “temporary storage facility” have the same meanings as in the Management Act;
(b) “international railway area” means

(i) any place which may be designated as a railway customs area by virtue of section 26(1ZB) of the Management Act, or

(ii) such other place relating to international rail travel as may be specified in a notice published by the Commissioners;

(c) “railway vehicle” has the same meaning as in section 83 of the Railways Act 1993.

The references to “international railway area” and “railway vehicle”, and therefore zero rating, only apply from the end of the transition period following UK leaving the EU (31 December 2020).