Policy paper

Draft legislation: The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015

This draft regulation explains information concerning ship and aircraft stores.



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 neill.brettell@hmrc.gsi.gov.uk by 9 January 2015.

Published 12 December 2014