If your business operates in the shipwork sector or on the continental shelf, you may be able to import or receive certain goods at a reduced or nil rate of duty using end-use relief, provided they are put to a prescribed use under Customs control and within a specified time limit.
End-use duty relief for shipwork goods
Imported goods that are used in certain categories of ships, boats and other vessels qualify for end-use duty relief. These goods are those used for:
- fitting out
End-use duty relief is also available on weaponry to be used on warships, provided it's properly licensed. It is only available for navigation equipment sold on a supply-and-fit basis.
All food and drink to be consumed on ships is excluded, read Public Notice 69A about Duty Free Ship Stores provisions.
This relief does not extend to wind farms.
Details of the relief are set out in the Integrated Tariff of the United Kingdom (the Tariff), volume 1, part 9, section 4.
End-use relief for goods used on the continental shelf
Goods used on the continental shelf may also qualify for end-use duty relief. Qualifying goods listed in the Tariff include:
- goods used for work on temporary or fixed drilling or production platforms
- pipes and cabling used to link fixed drilling or production platforms to the mainland
- fuel needed for the operation of machines used to construct, maintain or repair fixed drilling or production platforms
Find out more about this form of end-use relief in section 9 of Notice 3001.
Excluded goods mainly comprise agricultural goods and foodstuffs.
You should be aware that if stored goods imported for use on offshore platforms are used in land-based activities then duty relief is no longer available.
If you regularly import shipwork goods or goods used on the continental shelf, you should apply for authorisation using form C 1317. Note that you don't need to enter full details for each item, just put "goods of any description for shipwork end use" in box 5.
Completion of end use occurs either when goods are supplied as equipment on board a vessel, or when a vessel or platform is transferred back to its owner or an authorised party following repairs.
End-use duty relief for fish imports
There are two qualifying categories of fish. These are:
- fish for processing
- fish classified for use in the industrial manufacture of products under heading 1604 in the Tariff
End-use relief for cheese imports
End use applies to cheese imports that are manufactured as processed cheese then used in the food processing industry.