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HMRC internal manual

Export Procedures

Guidance on other procedures: special arrangements for ships and aircraft stores and supplies

There are special arrangements for goods exported as cargo and intended for use as stores or supplies on specific non UK vessels or aircraft overseas or for stores and supplies delivered to non UK vessel or aircraft stationed at a UK port or airport.

However, the arrangement cannot be used for goods exported:

  • subject to export licensing (and equivalent certification)
  • subject to CAP control requirement, or from Customs or Excise warehouses
  • from registered, entered or licensed premises, or
  • subject to a claim for excise drawback.

Where the special arrangements apply the export must be completed as a normal pre shipment advice (PSA) but with the specified commodity code (Box 33) as follows:

9930 24 00 Goods from Chapter 1 to 24 of the Harmonised System
9930 27 00 Goods from Chapter 27 of the Harmonised System
9930 99 00 Goods classified elsewhere


Details of the name and nationality of the vessel or aircraft on which the stores are loaded or are ultimately destined must be declared in Box 44. Packing lists to support the declaration as ship’s stores must be attached where necessary.