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The law relating to the handling and storage of ship and aircraft cargo in a port or airport is in the VAT Act 1994, Schedule 8, Group 8, item 6(b).

6. Any services provided for -

(b) the handling or storage-

i) in a port,

ii) on land adjacent to a port,

iii) in a customs and excise airport

iv) an international railway area, or

v) in temporary storage facility

of goods carried in a ship, aircraft or railway vehicle.

Notes

5. Item 6 does not include the letting on hire of goods

(1)

In item 6

(a) “port� and “temporary storage facility� have the same meanings as in the Management Act;
(b) “international railway area� means

(i) any place which may be designated as a railway customs area by virtue of section 26(1ZB) of the Management Act, or

(ii) such other place relating to international rail travel as may be specified in a notice published by the Commissioners;

(c) “railway vehicle� has the same meaning as in section 83 of the Railways Act 1993.

The references to “international railway area� and “railway vehicle�, and therefore zero rating, only apply from the end of the transition period following UK leaving the EU (31 December 2020).