End-use relief

End-use duty relief for shipwork goods and goods used on the continental shelf

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:

• construction
• equipping
• fitting out
• maintenance
• repair
• conversion

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 on the HM Revenue & Customs (HMRC) website - Opens in a new window.

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 770 when you access guidance on end-use relief on the HMRC website - Opens in a new window.

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.

Subjects covered in this guide

• Introduction
• End-use duty relief - principles and practices
• Using the Tariff for end use
• Applying for end-use authorisation
• End use - other duty relief procedures and completion
• End-use relief for aircraft and aircraft parts
• End-use duty relief for shipwork goods and goods used on the continental shelf
• Where to get help with end-use duty relief

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