- HM Revenue & Customs
- Part of:
- HM Revenue and Customs draft legislation and Import and export: customs declarations, duties and tariffs
- 12 December 2014
This draft regulation explains information concerning ship and aircraft stores.
PDF, 91.9KB, 1 page
HM Revenue and Customs has published, for external comment, a draft Statutory Instrument and Tax Information and Impact Note concerning ship and aircraft stores.
These regulations are made under new provisions contained in the Customs and Excise Management Act 1979 that were legislated for in the Finance Bill 2014.
They update the legislation relating to ship and aircraft stores to:
- provide flexibility
- facilitate modern trade practices
- reduce burdens on businesses
Any comments on these draft regulations should be sent by email to firstname.lastname@example.org by 9 January 2015.
Published: 12 December 2014