Establish qualifying ship use
The statutory ship definition excludes specified passenger harbour craft, pleasure-craft licences and PUB-permitted vessels. International pleasure or recreation vessels face additional flag, local-use and accommodation conditions. Inspect relevant licence indicators and obtain customer declarations, but standard-rate where contrary facts are known. Goods for vessel operation differ from crew personal purchases and cargo carried for delivery.
Document the qualifying supply
Onboard deliveries of stores, fuel or installed equipment require the prescribed delivery scenarios and evidence; other arrangements may need prior approval. Supplies wholly consumed locally on pleasure vessels can be excluded even where the vessel qualifies. Repairs, ship-parts work and handling services each have separate provisions. Preserve purchase instructions, vessel particulars, delivery endorsements and export records, and distinguish this ordinary marine relief from the simplified approved-marine-customer scheme.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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