End-use relief - goods for shipwork and the continental shelf

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • End-use relief - goods for shipwork and the continental shelf
  • Shipwork goods
  • Obtaining authorisation
  • Importing shipwork goods
  • Completing end-use
  • Continental shelf
  • Obtaining authorisation
  • Using subcontractors
  • Importing goods
  • Moving goods to / from offshore platforms
  • Completing end-use
  • VAT relief

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code - End-Use Relief and other guidance notes in the Union Customs Code subtopic for more information on the current rules.

2454/93/EEC , Annex 67 and Articles 291-300; 1602/2000/EC , Article 1(7); 444/2002/EC ; 2286/2003/EC ; Notice 770 Imported goods: end-use relief (LNB News 27/04/2009 94); De Voil Indirect Tax Service V17.152 (subscription sensitive)

This note provides an overview of the end-use relief rules that apply to certain goods that are imported for use on qualifying vessels. This note should be read in conjunction with the following guidance notes:

  • End-Use relief - Applying for authorisation
  • End-use - importing goods
  • End-use relief - transferring and disposing of goods
  • End-use relief - aircraft and aircraft parts
  • End-use relief - military equipment
Shipwork goods

Shipwork end-use relief relieves customs duty on goods that have been imported for the following:

  • construction
  • conversion
  • equipping
  • fitting out
  • maintenance
  • repairs

For certain classes of boats, ships and other vessels, please see Volume 1, Part 9, Section 3 of the Tariff for a list of qualifying vessels (see 1006/2011/EC ).

The relief does not extend to equipment used for wind farms or to remotely operated vehicles (ROVs) that are available to be used on a number of different types of vessels. This is due to the fact that they can be operated independently and removed from the vessel. However an ROV that has been supplied to an eligible vessel as part of the equipment that is

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