SPE13580 - Continental shelf: movements between Member States (NI ONLY)
Note: This manual is under review following Brexit and is likely to be withdrawn.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 [email protected] to let us know. Please check the other guidance available on GOV.UK from HMRC.
| Type of movement | Method of transfer |
|---|---|
| UK mainland to a rig within the territorial waters in another Member State | Community transit |
| Goods on the UK continental shelf (but outside territorial waters) to a rig within the territorial waters of another Member State | As goods are outside territorial waters they are no longer under IP. »Ê¹ÚÌåÓýapp person making the entry to the rig within the territorial waters of the receiving Member State must confirm entry requirements with customs in that Member State |
| Goods on the UK continental shelf (but outside territorial waters) to a rig on the continental shelf of another Member State (but also outside the territorial waters of that Member State) | None � transfers are between areas outside the EU |
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