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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: ships stores

The following procedures should be used for ships stores removed from a customs warehouse:

For UK deliveries (ship berthed in UK)

Ship’s master places stores request on commercial documentation bearing a declaration that the ship is entitled to duty free ships stores.

The customs warehouse must hold the following documentation:

Despatch note with additional copies, one for lodging with Supervising Office in advance of despatch, two copies to travel with the goods after which one is returned to the warehouse with certificate of receipt and one copy for the warehouse records. The despatch note must contain data required by HMRC.

See CAA manual CAA11140 warehousing authorisation letter completion notes for further details.

For EU deliveries (ship berthed in the EU)

Ship’s master places stores request on commercial documentation bearing a declaration that the ship is entitled to duty free ships stores.

For goods intended as stores but sent to vessels outside the EU the re-export procedure must be used.