What are the customs duty and import VAT implications in respect of re-landed marine ships waste slops?
Unless offloaded from a ‘regular EU shipping service’ any removals will be treated as imports, and subject to import formalities. A ‘regular shipping service’ is defined as: “A regular service which carries goods in vessels that ply only between ports situated in the Customs territory of the Community and may not come from, go to or call at any points outside this territory or in a free zone of control type I of a port in this territory.” Operators of regular shipping services are approved by HMRC. Details are held with the Central Community Transit Office (CCTO) Simplifications Team (Tel 01255 244762). Alternatively contact you local customs office. In respect of imports from outside the EU, there is an obligation on the importer, the owner or any other person with an interest in the goods, to submit an import entry. Please ensure that you check the Customs Tariff to determine the liability due in respect of customs duty and import VAT. Notice 199 – Imported goods: Customs procedures
