SPE16410 - Other specific goods: marine propulsion engines
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on 바카라 사이트 from HMRC.
This section gives additional details of how Authorised Use is applied to marine propulsion engines.
Sales to boat owners and small yards
A large number of marine propulsion engines eligible for Authorised Use relief are sold singly to owners of boats and small boatyards. In such cases, Authorised Use can be considered complete immediately prior to the delivery of the engine and the customer need not be authorised for Authorised Use relief. Invoices and delivery notes must be marked:
바카라 사이트˜Under Customs Authorised Use control - for marine propulsion only바카라 사이트™
and the name and address of the customer must also be recorded.
바카라 사이트˜Small boatyards바카라 사이트™ should be taken to mean boatyards in receipt of ten engines or less per year, from all suppliers.
Note: This simplification is restricted to deliveries within the UK.
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.