Ship-work

Information on authorised use on goods that are intended for ships, boats or other vessels.

Authorised use allows customs duties to be relieved on goods that are intended for incorporation in specified ships, boats or other vessels.

How a trader applies

Applications and authorisations need to be completed and issued in the standard way, however, there is no need to give individual commodity codes or the estimated value or quantity of imports on the application form. The description should read: 바카라 사이트˜Goods of any description for ship-work authorised use바카라 사이트™.  

Read for more information how how to apply.

How this affects VAT

Relief from VAT is available for certain parts and equipment that are incorporated on to qualifying ships. Read Ships, trains, aircraft and associated services (VAT Notice 744C) for more information.

Goods that are eligible

Customs duties may be relieved on any goods intended for incorporation in:

  • cruise ships
  • excursion boats
  • ferry boats
  • sea going tankers
  • yachts
  • rowing boats
  • canoes
  • tugs
  • dredgers
  • warships
  • lifeboats
  • platforms

These ships and vessels are classified under codes:

  • 8901 10 10  
  • 8901 20 10  
  • 8901 30 10  
  • 8901 90 10  
  • 8902 00 10  
  • 8903 22 10  
  • 8903 23 10  
  • 8903바카라 사이트¯32바카라 사이트¯10  
  • 8903바카라 사이트¯33바카라 사이트¯10  
  • 8904 00 10  
  • 8904 00 91  
  • 8905 10 10  
  • 8905 90 10  
  • 8906 10 00  
  • 8906 90 10

Imported goods under authorised use can only be used for construction, maintenance, repair or conversions of these vessels.

Ship-work authorised use goods may be supplied to an eligible vessel as spare parts for possible future use on the vessel to enable either:

  • running repairs to be carried out during the vessel바카라 사이트™s voyage
  • the vessel바카라 사이트™s machinery or equipment to be used under varying conditions whilst at sea

Eligible goods can be identified in the Authorised use: Eligible goods and authorised uses.

What is not eligible to import

Authorised use is not available for ship-work goods imported for repair or processing for which Inward Processing should be used. If the authorisation holder intends to process goods prior to them being used for fitting out or equipping vessels, they must inform the supervising office. The trader could consider applying for both authorised use and Inward Processing. 

An authorisation holder cannot use authorised use to import:

  • food and drink 
  • remotely operated vehicles (unless they are necessary equipment for a ship or vessel) 
  • navigation equipment sold on a supply only basis 
  • certain items for ship stores (there may be some items that are eligible for ship stores and authorised use) 
  • personal items for crew members

Completion of authorised use for ship-work

Authorised use is considered complete when: 

  • goods are supplied directly on board for the purposes of equipping the vessel 
  • goods intended for construction, maintenance or conversion of the vessel have been fitted, and the vessel is either transferred to a person other than the authorisation holder or made available to its owner 
  • spare parts are receipted on board the vessel

When goods have been put to their prescribed use or destroyed, the authorisation holder must tell HMRC by completing a Bill of Discharge (BoD) form. Read for more information.