SCT is a tax taken for each operation. It is the delivery of goods mentioned in the related laws. It is similar with v.a.t. in many ways such as import recorded delivery and exceptional items in importation. Our company offers counselling service on this complicated issue. Another good example for this would be the delivery of sct free fuel to ships.the owners of ships of any kind must get their documents approved to an accountant like us every 6 months.