‘offshore installation’ means the equipment and devices installed and stationary in the sea outside the statistical territory of any given country;

‘goods delivered to offshore installations’ means the delivery of products for the crew and for the operation of the engines, machines and other equipment of the offshore installation;

‘goods obtained from or produced by offshore installations’ means products extracted from the seabed or subsoil, or manufactured by the offshore installation.

an import, where goods are delivered from:

1. (i)

   a non-member country to an offshore installation established in an area where the F1United Kingdom has exclusive rights to exploit that seabed or subsoil;

2. (ii)

   an offshore installation established in an area where a non-member country has exclusive rights to exploit that seabed or subsoil to the F1United Kingdom;

3. (iii)

   an offshore installation established in an area where a non-member country has exclusive rights to exploit that seabed or subsoil to an offshore installation in an area where the F1United Kingdom has exclusive rights to exploit that seabed or subsoil;

an export, where goods are delivered to:

1. (i)

   a non-member country from an offshore installation established in an area where the F2United Kingdom has exclusive rights to exploit that seabed or subsoil;

2. (ii)

   an offshore installation established in an area where a non-member country has exclusive rights to exploit that seabed or subsoil from the F2United Kingdom;

3. (iii)

   an offshore installation established in an area where a non-member country has exclusive rights to exploit that seabed or subsoil from an offshore installation established in an area where the F2United Kingdom has exclusive rights to exploit that seabed or subsoil.