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).
- 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 or v) in a transit shed
of goods carried in a ship or aircraft.
Item 6 does not include the letting on hire of goods
“Port”, “Customs and Excise airport” and “transit shed” have the same meanings as in the Customs and Excise Management Act 1979.
Item 6(b) is based on Articles 148(d) and 148(g) of the Principal VAT Directive (Directive 2006/112):
148 Member States shall exempt the following transactions:
(d) the supply of services other than those referred to in point (c), to meet the direct needs of the vessels referred to in point (a) or of their cargoes;
(g) the supply of services other than those referred to in point (f), to meet the direct needs of the aircraft referred to in point (e) or of their cargoes.