Section 156: Stores

1 In this Part “stores” means -
a goods intended for consumption by the passengers and crew on board vessels, aircraft and other means of conveyance, whether for sale or not;
b goods necessary for the operation and maintenance of vessel, aircraft and other means of conveyance; or
c goods for sale to the passengers and crew of vessels, aircraft and other means of conveyance with a view to being landed, which are either on board during arrival or are taken on board during the stay in the customs territory.

2 Stores shall be exempted from the payment of duties, excise Customs duties and other Customs duties if retained on board the vessel, aircraft or other conveyance while in the customs territory, and the quantities of such stores are deemed reasonable having regard to the number of passengers and crew, and to the length of stay of the conveyance, provided the length of any of the stay is considered reasonable.

3 Stores may be issued to members of the crew of a vessel undergoing repairs in a dock or shipyard in the customs territory, provided the stay in a dock or shipyard is considered to be of a reasonable duration.

4 The operator of a ship, aircraft, or other conveyance shall take appropriate measures to prevent the unauthorised use of stores, including sealing when necessary.

5 Treatment of goods as stores shall apply equally, regardless of the country of registration or ownership of the vessel, aircraft or other conveyance.

6 The requirement for a goods declaration shall be dispensed with for stores, provided a stores’ inventory in a form acceptable to the Service is maintained on board the vessel, aircraft or other conveyance.

7 Stores on board a vessel, aircraft or other conveyance that have arrived in the customs territory shall be allowed -
a to be placed under another customs procedure, subject to compliance with the relevant conditions; or
b subject to prior authorisation from the Service, to be transferred to other vessels, aircraft or other conveyances engaged in international traffic.

8 Based on the application of risk management, the Service may take inventory of stores on board, and after the quantities permitted have been issued, place the remainder under customs seal.

9 On account of mandatory customs control, the Service may require the removal of stores from the vessel, aircraft or other conveyance for secure storage in another place during the stay of the conveyance in the customs territory.

10 Vessels and aircraft which depart from the customs territory to a foreign destination shall be entitled to take on board, free of duties, excise Customs duties and other Customs duties -
a stores for consumption by the passengers and the crew, and stores to be taken away in such quantities as the Service may deem reasonable, having regard to the number of passengers and crew, the length of voyage or flight, and quantities of stores already on board; and
b stores for consumption necessary for operation and maintenance of the vessel or aircraft, in such quantities as are deemed reasonable for operation and maintenance during the intended voyage or flight, having regard to any quantity of stores already on board.