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.

From:
HM Revenue & Customs
Published
1 April 2002
Last updated
23 August 2023 — See all updates

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

Updates to this page

Published 1 April 2002
Last updated 23 August 2023 + show all updates

  1. 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.

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

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

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

  5. 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'.

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

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

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

  9. First published.

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