Section 18 — removal of goods to HM Ships and as ship's stores
General information about the alcoholic products we allow certain HM Ships to receive free from excise (and customs duty) and to be shipped as stored on board ships.
HMRC allows certain HM Ships to receive alcoholic products free from excise (and customs) duty. You should treat these movements as exports, the point of exportation being the delivery of the alcoholic product to the ship.
Movements to HM Ships are not considered to be in duty suspension and, therefore, do not move under Excise Movement and Control System (EMCS) procedures. You must complete commercial documentation for the removal of alcoholic products from your premises.
You will find more information on this and the procedures to follow in receive goods into and remove goods from an excise warehouse (Excise Notice 197).
You can remove alcoholic products from your premises to be shipped as stores on board ships within the UK.
These movements are not considered to be in duty suspension but supplied under relief and, therefore, do not move under EMCS procedures.
The ship’s master must seek prior authorisation from HMRC to load new stores onto his vessel. This authorisation is granted on form stores authority for spirits and tobacco products (C945). You should ask to read a copy of this form and keep a photocopy for your records.
You must complete commercial documentation for the removal of alcoholic products from your premises. Paragraph 14.5 of receive goods into and remove goods from an excise warehouse (Excise Notice 197) gives details of the information required on the document.
You must satisfy us that the alcoholic product has been shipped as stores.