SPE15715 - Discharge of the customs warehousing procedure: ships stores

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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.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.