Commission Implementing Regulation (EU) No 927/2012Show full title

A. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

1.

Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.

2.

Customs duties shall be suspended in respect of:

(a)

goods intended for incorporation in drilling or production platforms:

(1)

fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or

(2)

floating or submersible, of subheading 8905 20,

for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.

Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms;

(b)

tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

CN code	Description
8901	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
890110	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
89011010	Seagoing
890120	Tankers
89012010	Seagoing
890130	Refrigerated vessels, other than those of subheading 8901 20
89013010	Seagoing
890190	Other vessels for the transport of goods and other vessels for the transport of both persons and goods
89019010	Seagoing
890200	Fishing vessels; factory ships and other vessels for processing or preserving fishery products
89020010	Seagoing
8903	Yachts and other vessels for pleasure or sports; rowing boats and canoes
Other
890391	Sailboats, with or without auxiliary motor
89039110	Seagoing
890392	Motorboats, other than outboard motorboats
89039210	Seagoing
890400	Tugs and pusher craft
89040010	Tugs
Pusher craft
89040091	Seagoing
8905	Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
890510	Dredgers
89051010	Seagoing
890590	Other
89059010	Seagoing
8906	Other vessels, including warships and lifeboats other than rowing boats
89061000	Warships
Other
89069010	Seagoing

3.

The suspensions shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.