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Notice

Loading of excise goods as aircraft, ship and train stores (Excise Notice 69a)

This notice explains HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015.

Updates to this page

From:
HM Revenue & Customs
Published:
1 April 2002
Last updated:
1 October 2026
Show all updates

  1. The list of recommended quantities of excise goods for each crew member on ships per day has been updated to include 'Vaping products' in section 3.6.

  2. The links to use to contact HMRC have been updated.

  3. The bank details to make a Bacs payment to HMRC have been updated.

  4. Section 3 of the notice has been updated to clarify the rules for international cruises and travellers to the UK.

  5. The glossary reference to 'made-wine' for excise duty has been changed to 'other fermented products', in line with the changes in Alcohol Duty which came into effect on 1 August 2023.

  6. The types of non-consumable goods which can be treated as stores has been updated.

  7. A concessionaire operating on board a ship may apply for approval to load stores, if they have the approval of the vessel’s operator.

  8. New information has been added for stores on a train, including the requirement to complete a new application form C945T in paragraph 4.5.

  9. Guidance on how to pay has been updated under sections 'Payment of excise duty for aircraft stores', 'Payment of duty for ship stores' and 'Payment of duty train stores'.

  10. This page has been updated because the Brexit transition period has ended.

  11. The address for submitting payment on form W50 has been updated (paragraphs 2.17 and 3.17).

  12. This Notice cancels and replaces Notice 69a (April 2002) and Notice 198 (May 2002).

  13. First published.

Documents

Loading of excise goods as aircraft, ship and train stores

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Details

This notice sets out the policy and procedures on:

  • loading excise goods as stores before leaving a UK port, airport, railway station or terminal on a journey specified in this notice
  • shipping and carrying new stores in the UK
  • the conditions and procedures for obtaining the authorisation to ship or carry excise goods as stores under certain restrictions specified in this notice
  • supplying excise goods out of duty-free stores and duty-paid stock (merchandise) from on board shops, trains and aircraft to passengers and crew

  • what to do upon arrival in either a:

    • Great Britain (England, Scotland and Wales) port, airport, railway station or terminal from a destination outside the UK with surplus stores on board
    • Northern Ireland port or airport from a destination outside both the UK and the EU, with surplus stores on board

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