Sch 8 Pt II para 6
Any services provided for— (a) the handling of ships, aircraft or railway vehicles— (i) in a port, customs and excise airport or international railway area, or (ii) outside the United Kingdom; (b) the handling or storage— (i) in a port, (ii) on land adjacent to a port, (iii) in a customs and excise airport, (iv) in an international railway area, or (v) in a temporary storage facility, of goods carried in a ship, aircraft or railway vehicle.