Chapter 4

Stores

Definitions

For the purposes of this Chapter:

E1./ F6.

“carrier” means the person actually transporting goods or in charge of or responsible for the operation of the means of transport;

E2./ F1.

“Customs formalities applicable to stores” means all the operations to be carried out by the person concerned and by the Customs in respect of stores;

E3./ F5.

“Customs treatment of stores” means all the facilities to be accorded and all the
Customs formalities applicable to stores;

E4./ F2.

“stores” means :
- stores for consumption; and
- stores to be taken away;

E5./ F3.

“stores for consumption” means :
- goods intended for consumption by the passengers and the crew on board vessels, aircraft or trains, whether or not sold; and
- goods necessary for the operation and maintenance of vessels, aircraft or trains including fuel and lubricants but excluding spare parts and equipment; which are either on board upon arrival or are taken on board during the stay in the Customs territory of vessels, aircraft or trains used, or intended to be used, in international traffic for the transport of persons for remuneration or for the industrial or commercial transport of goods, whether or not for remuneration;

E6./ F4.

“stores to be taken away” means goods for sale to the passengers and the crew of vessels and aircraft with a view to being landed, which are either on board upon arrival or are taken on board during the stay in the Customs territory of vessels and aircraft used, or intended to be used, in international traffic for the transport of persons for remuneration or for the industrial or commercial transport of goods, whether or not for remuneration.

Principles

1. Standard
Customs treatment of stores shall be governed by the provisions of this Chapter and, insofar as applicable, by the provisions of the General Annex.

2. Recommended Practice
Customs treatment of stores should apply equally, regardless of the country of registration or ownership of vessels, aircraft or trains.

Stores on board arriving vessels, aircraft or trains

(a) Exemption from import duties and taxes

3. Standard
Stores which are carried in a vessel or aircraft arriving in the Customs territory shall be exempted from import duties and taxes provided that they remain on board.

4. Recommended Practice
Stores for consumption by the passengers and the crew imported as provisions on international express trains should be exempted from import duties and taxes provided that:

1. such goods are purchased only in the countries crossed by the international train in question; and
2. any duties and taxes chargeable on such goods in the country where they were purchased are paid.

5. Standard
Stores for consumption necessary for the operation and maintenance of vessels, aircraft and trains which are on board these means of transport arriving in the Customs territory shall be exempted from import duties and taxes provided that they remain on board while these means of transport are in the Customs territory.

(b) Documentation

6. Standard
When a declaration concerning stores on board vessels arriving in the Customs territory is required by the Customs, the information required shall be kept to the minimum necessary for the purposes of Customs control.

7. Recommended Practice
The quantitie s of stores which are allowed by the Customs to be issued from the stores held on board should be recorded on the declaration concerning stores produced to the Customs upon arrival of the vessel in the Customs territory and no separate form should be required to be lodged with the Customs in respect thereof.

8. Recommended Practice
The quantities of stores which are supplied to vessels during their stay in the Customs territory should be recorded on any declaration concerning stores which has been required by the Customs.

9. Standard
The Customs shall not require the presentation of a separate declaration of stores remaining on board aircraft.

(c) Issue of stores for consumption

10. Standard
The Customs shall allow the issue of stores for consumption on board during the stay of a vessel in the Customs territory in such quantities as the Customs deem reasonable having regard to the number of the passengers and the crew and to the length of the stay of the vessel in the Customs territory.

11. Recommended Practice
The Customs should allow the issue of stores for consumption on board by the crew while the vessel is undergoing repairs in a dock or shipyard, provided that the stay in a dock or shipyard is considered to be of reasonable duration.

12. Recommended Practice
When an aircraft is to land at one or more airports in the Customs territory, the Customs should allow the issue of stores for consumption on board both during the stay of the aircraft at such intermediate airports and during its flight between such airports.

(d) Customs control

13. Standard
The Customs shall require the carrier to take appropriate measures to prevent any unauthorized use of the stores including sealing of the stores, when necessary.

14. Standard
The Customs shall require the removal of stores from the vessel, aircraft or train for storage elsewhere during their stay in the Customs territory only when they consider it necessary.

Supply of stores exempted from duties and taxes

15. Standard
Vessels and aircraft which depart for an ultimate foreign destination shall be entitled to take on board, exempted from duties and taxes:

1. stores in such quantities as the Customs deem reasonable having regard to the number of the passengers and the crew, to the length of the voyage or flight and to any quantities of such stores already on board; and
2. stores for consumption necessary for their operation and maintenance, in such quantities as are deemed reasonable for operation and maintenance during the voyage or flight having regard also to any quantities of such stores already on board.

16. Standard
Replenishment of stores exemp ted from duties and taxes shall be allowed for vessels and aircraft which have arrived in the Customs territory and which need to replenish their stores for the journey to their final destination in the Customs territory.

17. Standard
The Customs shall allow stores for consumption supplied to vessels and aircraft during their stay in the Customs territory to be issued under the same conditions as are applicable in this Chapter to stores for consumption held on board arriving vessels and aircraft.

Departure

18. Recommended Practice
No separate declaration concerning stores should be required upon departure of vessels from the Customs territory.

19. Standard
When a declaration is required concerning stores taken on board vessels or aircraft upon departure from the Customs territory, the information required shall be kept to the minimum necessary for the purpose of Customs control.

Other disposal of stores

20. Standard
Stores on board vessels, aircraft and trains having arrived in the Customs territory shall be allowed:

1. to be cleared for home use or to be placed under another Customs procedure, subject to compliance with the conditions and formalities applicable in each case; or
2. subject to prior authorization by the Customs, to be transferred respectively to other vessels, aircraft or trains in international traffic.