Section 18 바카라 사이트” 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.

18.1 Removing alcoholic products to HM 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.Ìý

Movements to HM Ships are not considered to be in duty suspension and, therefore, do not move under바카라 사이트¯Excise Movement and Control System (EMCS) procedures. You must complete commercial documentation for the removal of alcoholic products from your premises.Ìý

You will find more information on this and the procedures to follow in바카라 사이트¯receive goods into and remove goods from an excise warehouse (Excise Notice 197).Ìý

18.2 Removing alcoholic products as ship바카라 사이트™s stores 

You can remove alcoholic products from your premises to be shipped as stores on board ships within the UK.Ìý

These movements are not considered to be in duty suspension but supplied under relief and, therefore, do not move under바카라 사이트¯EMCS바카라 사이트¯procedures.Ìý

The ship바카라 사이트™s master must seek prior authorisation from HMRC to load new stores onto his vessel. This authorisation is granted on form바카라 사이트¯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.Ìý

You must complete commercial documentation for the removal of alcoholic products from your premises. Paragraph 14.5 of바카라 사이트¯receive goods into and remove goods from an excise warehouse (Excise Notice 197)바카라 사이트¯gives details of the information required on the document.Ìý

You must satisfy us that the alcoholic product has been shipped as stores.