Customs Staff Manual on

SHIPS STORES

Customs Procedures Branch

Nenagh

REVISED IN JUNE 2014

Queries: [email protected]
VPN 63234/63380/63191

This manual provides a guide to the law on Ships Stores. It is not a legal interpretation of the
relevant legislation and should be read in conjunction with that legislation.

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TABLE OF CONTENTS
1. INTRODUCTION....................................................................................................3
2. GLOSSARY OF TERMS USED IN THIS MANUAL .........................................3
3. DESCRIPTION OF THE FORMS IN USE ..........................................................4
4. LAW ..........................................................................................................................5
5. REPORTING FORMALITIES FOR SHIPS ARRIVING IN AND/OR
DEPARTING FROM PORTS OF THE MEMBER STATES OF THE
COMMUNITY .................................................................................................7
6. SHIPMENT OF STORES .......................................................................................7
7. SHIPS SURPLUS STORES ..................................................................................11
8 DUTIABLE GOODS IN THE POSSESSION OF THE CREW.........................13
9. DUTY-FREE STORES FOR YACHTS/BOATS OF LESS THAN 40 TONS .17
10. TREATMENT OF YACHT STORES ...............................................................18
11. SHIPMENT OF DUTIABLE STORES ON VESSELS OF THE IRISH
NAVAL SERVICE.........................................................................................19
12 TREATMENT OF FOREIGN NAVAL VESSELS AND GOVERNMENT
VESSELS ........................................................................................................20
13. SHIPS STORES ON OIL/GAS RIGS/PLATFORMS AND STANDBY/SUPPORT VESSELS AND RESEARCH FACILITIES AND
RESEARCH BOATS .....................................................................................21
14. DOUBTS AND DIFFICULTIES: .......................................................................21
APPENDIX 1 ..............................................................................................................22
APPENDIX 2 ..............................................................................................................23

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1.

INTRODUCTION

This Manual deals with all aspects of Ships Stores including the Customs formalities
to be observed when goods are delivered as ships stores and the Reporting formalities
for ships arriving in and/or departing from ports of the Member States of the
Community;
These instructions apply to voyages to and from both EU and non EU Countries with
the exception of a voyage commencing or terminating in Northern Ireland.
The procedures outlined in this Manual also apply to Aircraft Stores, with obvious
modifications where the context so requires.
Delivery of valuable excisable products to ships free of duty represents a risk to
the exchequer. Staff must be aware of the possibilities for diversion of such
products being smuggled into the State. Therefore, it is essential that adequate
controls, including those in tax warehouses, be exercised at all stages of the
supply chain for such products.
2.

GLOSSARY OF TERMS USED IN THIS MANUAL

CNET The national seizure register which records details of customs seizures and
declarations.
Crew - Crew of ships, boats and yachts used in international travel irrespective of the
place from which the crew member arrives or of their place of residence.
Duty means Excise duty and Value Added Tax payable on drink, tobacco and other
excisable products, and for all other products duty means Value Added Tax.
FAL Forms The forms prescribed by the IMO for the reporting and exchange of
maritime information on ships and their cargo.
Foreign voyage - a voyage to or from a place outside State Waters with the exception
of a voyage commencing or terminating in Northern Ireland.
Northern Ireland is excluded on the basis that Ship Stores should only be consumed
outside of State Waters. No vessel departing from the Republic of Ireland for a
destination in Northern Ireland should normally have any need to enter such waters
and therefore the shipment of Ships Stores should not arise.
In the case of vessels of the Irish Naval Service a foreign voyage may also include
patrol of the 200 mile economic zone.
In the case of fishing vessels, departure must be to fishing grounds situated outside the
area bounded by the following limits:
(a)

The North Sea and the English Channel,

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(b)
(c)
(d)

Latitude 48o 30N,

Longitude 12o O W and
Latitude 61o O N

Note: Limits (b), (c) and (d) equate roughly with the fishing grounds in the near West
Atlantic from Brest up to the Shetlands and outside 80 miles from the west coast of
Ireland.
IMO FAL Convention - The International Maritime Organisations Convention on
Facilitation of International Maritime Traffic adopted by the International Conference
on Facilitation of Maritime Travel and Transport on 9 April 1965.
SafeSeas Ireland (SSI) - an IT network developed by the Minister for Transport
under Article 22a of Council Directive 2002/59/EC, which standardises the way
maritime information on ships and their cargo is exchanged.
Ships Stores - Dutiable goods delivered tax-free from a warehouse to ships, for use
on voyages beyond State waters and including such goods for use on oil and gas rigs
or production platforms operating outside State waters.
Ships Stores Declaration See FAL FORM 3
State Waters - means Internal Waters and Territorial Seas of the State defined by
Part 3, section 93(7)(2) of the Sea-Fisheries and Maritime Jurisdiction Act, 2006
Surplus Stores - Stores surplus to immediate requirements which remain unused at
the end of a voyage or which have not yet been issued to crew or passengers. They
are usually stored on board in a special lock-up capable of being sealed.

3.

DESCRIPTION OF THE FORMS IN USE

FAL Form 1 General Declaration. This form provides information relating to the
vessel on its arrival into the State and departure from the State. It should be dated and
signed or otherwise authenticated by the Master of the ship or by the ships agent or
by any other person duly authorised by the Master.
FAL Form 2 - Cargo Declaration
FAL Form 3 - Ships Stores Declaration. This form must contain details of all the
dutiable stores carried on the vessel on arrival and departure and also particulars of
stores issued. Details of any small packages of merchandise or small addressed packages
or presents should also be included on this form. It must be dated and signed, or
otherwise authenticated, by the Master or an officer duly authorised by the Master and
having personal knowledge of the facts regarding the ships stores (See Ships Stores
definition) The FAL Form 3 must be completed on arrival and at departure of the
vessel.

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FAL Form 4 - Crews Effects Declaration. This form provides details of crews
private stores, i.e. all dutiable goods in their possession on arrival in the State. It is
not required on departure. It must be dated and signed or otherwise authenticated, by
the Master or an officer duly authorised by the Master. It does not contain any details
of goods listed on the FAL Form 3 (Ships Stores Declaration).
FAL Form 5 Crew List. This form provides information relating to the number
and composition of the crew on the arrival and departure of a ship. When information
is required about the crew of a ship on its departure, a copy of the crew list presented
on arrival should be accepted on departure if signed again and endorsed to indicate
any change in the number or composition of the crew or to indicate that no such
change has occurred. This form should be dated and signed, or otherwise
authenticated, by the Master or an officer duly authorised by the Master.
FAL Form 6 - Passenger List. This form should only be used in the case of ships
certified to carry 12 passengers or fewer where such information is required by
Revenue. It should be dated and signed, or otherwise authenticated, by the Master, the
ships agent or any other person duly authorised by the Master. FAL Form 6 must be
completed on arrival and at departure of the vessel. Note: There is no standardised
form provided for ships certified to carry more than 12 passengers.
C&E 1071 - Ferry Crews Long Term Declaration. This form may be used in place
of FAL Form 4 in respect of crews of sea ferries on scheduled passenger services
between Ireland & U.K. and Ireland & France
C&E 1116 Warehouse Warrant. This form is used to control the movement of
excisable products leaving a warehouse and should be completed in triplicate. Copy 1
is the dispatching warehouse keepers copy. Copies 2 and 3 should accompany the
goods from the warehouse and copy 3 is returned as a certificate of receipt to be
retained by the warehouse keeper with copy 1. Actual quantities received should be
specified and any discrepancies between the amount advised and that received should
be endorsed on this form. Further information on the use of this Form is contained in
paragraph 14.4.1 of Public Notice ref: PN1877

4.

LAW

Relief from Excise Duty

Section 77(aa) of the Finance Act 2003, as inserted by Section 75(c) of the Finance
Act 2012, provides a relief from alcohol products tax for ships stores.
Section 77(1)(e) of the Finance Act 2005, as substituted by Section 76(f) of the
Finance Act 2012, provides a relief from tobacco products tax for ships stores.
Section 100 of the Finance Act 1999, as substituted by Section 78(1)(q) of the Finance
Act 2012, provides a relief from mineral oil tax on mineral oil used as fuel for the
purpose of sea navigation, including sea-fishing but not including private pleasure
navigation, and heavy oil used for the purpose of air navigation other than private
flying.

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Regulations 10 and 11 of the European Communities (Tax Exemption for Certain

Non-Commercial Goods Imported in the Personal Luggage of Travellers from Third
Countries) Regulations 2008. (S.I. No. 480/2008)
Relief from VAT
Paragraph 4 of Schedule 2 of the VAT Consolidation Act, 2010 provides for the zero
rating of VAT on maintenance equipment and goods for the fuelling and provisioning
of commercial or industrial sea-going vessels and aircraft.
The combined effect of this legislation on the tax treatment of Ships Stores can be
summarised as follows:

Alcohol & Tobacco

Relief from Excise Duty on all foreign voyages

Mineral Oil

Non-Excisable Goods

Relief from Excise Duty and VAT on all foreign

commercial voyages
Relief from VAT on all foreign commercial voyages

NOTE: The restrictions set out in paragraph 6.2 apply to all Excisable products.
Export SAD Required
Article 786(2)(b) of the Customs Code Implementing Provisions (Commission
Regulation (EEC) No 2454/93) as amended, provides that a customs declaration
(export SAD) is required for ships stores loaded on board a vessel regardless of the
destination of the vessel.
Simplified Procedure
Simplified procedures for ship stores set out in Articles 253a and 285a of the Customs
Code Implementation Provisions may be used. For example operators involved in the
supply of ships stores may be authorised by customs to enter in their records the
exported goods and to report their export operations on a periodic basis after the
goods have left the customs territory of the Community. The following simplified CN
codes should be used in export declarations for ship stores:
-

99302400: goods from CN chapters 1 to 24

99302700: goods from CN chapter 27
99309900: goods classified elsewhere1

Further information on Simplified Procedures is available on our website in Public

Notice Simplified Declaration Procedure at Export.
Reporting Formalities
Directive 2010/65/EC prescribes the reporting formalities for maritime transport. It
has been transposed into Irish law by European Union (Reporting Formalities for
Ships) Regulations 2012. (S.I. 166 of 2012)

Article 20 of Regulation (EC) No. 113/2010

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5.

REPORTING FORMALITIES FOR SHIPS ARRIVING IN AND/OR

DEPARTING FROM PORTS OF THE MEMBER STATES OF THE
COMMUNITY

The reporting formalities for Ships arriving in and/or departing from Ports of the
Member States of the Community, as outlined in Directive 2010/65/EC, should be
fulfilled using the FAL forms described in paragraph 3. It is the responsibility of the
ships master, or other person duly authorised by the operator of the ship, to report
this information in the required format to the competent authority. In Ireland the FAL
forms must be submitted to the Revenue Official at the port of arrival or departure.
The reports must be submitted at least 24 hours before the ships arrival in the
Member State port of call. For voyages of less than 24 hours duration, the reports
should be submitted before the ship leaves the previous port. Where the port of call is
unknown, or there is a change during the voyage, the information should be provided
as soon as it is available
The FAL forms should be submitted by fax, email or other electronic means. They
may also be submitted as attachments via SafeSeas Ireland. However, the original
copies of all reporting forms must also be retained on board the vessel for possible
boarding carried out at sea by Revenue Officials.
The Revenue Official who receives the FAL forms should ensure that they are stored
or filed in such a manner as to ensure that the information will be available if required
at a later date.

6.

SHIPMENT OF STORES

6.1

Entitlement to Duty-free stores

Dutiable stores may be shipped free of duty on ships and boats departing on a foreign
voyage from the State, for the use of the Master, officers, crew and passengers on
board. In the case of fishing vessels, departure must be to fishing grounds as set out
in the glossary of terms (see paragraph 2 and 6.8). Provisions relating to shipment of
dutiable stores on vessels of the Irish Naval Service are set out in paragraph 11 and
provisions relating to the shipment of dutiable stores on oil/gas rigs/platforms and
supply/stand-by vessels are dealt with in paragraph 13.
6.2

Quantities Allowed

The quantities of tobacco and alcohol allowed are, as a general rule, to be restricted to
quantities sufficient to increase the stores left on board under seal to the quantities
allowed for the duration of the voyage (See paragraph 6.3). No limitation need be
placed on the quantities of other dutiable goods shipped as stores, unless, having
regard to the nature of the voyage and the number of persons on board, there is reason
to suspect that the goods are being exported as merchandise under the guise of ships
stores.

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ALCOHOL & TOBACCO
The quantities of tobacco products and alcohol allowed are to be calculated on the
following basis:(a)

Master, Officers, Crew.

Tobacco products: 50g tobacco, including cigars (up to 50g weight) or 40 cigarettes,
per person per day.
Additional quantities of duty-free tobacco goods may be allowed where the quantity
requested is marginally in excess of these allowances e.g., where it is desired to ship
in complete packages.
Spirits: 0.142(1/7) litre spirits per person per day;
Beer and Wine: Allow as requested provided the request is reasonable taking into
account the number of Officers and Crew on board and the duration of the voyage
(b)

Passengers.

Goods sold on board to intra Community travellers must be in free circulation.

However, in the case of voyages to non- EU Countries the following provisions apply:
(i)

Quantities sufficient, not only for use on the ship during the intended voyage,
but to enable outward bound passengers to obtain the benefits of foreign
Customs landing concessions and inward bound passengers to obtain the
benefit of Customs landing concessions in the State are to be allowed; and

(ii)

No specific quantities can be laid down because of the variety of concessional

landing amounts both abroad and in this country. In practice, no restriction
need normally be placed on the quantities of stores to be shipped or laden. If,
however, having regard to the nature of the voyage and the number of
passengers on board, local management has reason to suspect that any of the
goods are not intended for use as stores, the quantities should be restricted
accordingly.

Particulars of the stores issued and granted are to be recorded by the Ships Officer on
duty in the appropriate column of the FAL Form 3.
6.3

Duration of voyage

The Master, agent or owner may be required to declare on the document requesting
stores, i.e. Invoice, Shipping Bill etc., the estimated duration of the intended voyage
outwards and return. If the vessel is proceeding to a port or ports beyond the first port
of call, the estimated duration of such extended voyage is to be taken as the basis of
calculation of the quantity of tobacco and alcohol which may be shipped as stores.
The statement as to the estimated duration of the voyage is to be accepted unless the
Revenue Official responsible for the granting of the stores is satisfied that it is
seriously inaccurate, in which case(s) s/he is to call for evidence, such as the ships

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log book, in support of the statement. In the case of fishing vessels, stores are not to
be granted for a voyage of less than 4 days (see paragraph 6.8 also).
6.4

Conditions governing duty-free shipment

The shipment of stores is subject to the following conditions:(a)

The shipment of duty-free stores must be approved by Revenue

(b)

Shipment to the vessel must be made under bond;

(c)

Bonded or warehoused goods may not be shipped in advance of the delivery of

the FAL Form 1 (General Declaration Outwards). On delivery of this
declaration loading may commence at any time with the consent of the Ships
Officer on duty and

(d)

The Master or other responsible Ships Officer is to certify receipt of duty-free

stores on board ship on a copy of the commercial invoice or alternatively on a
Warehouse Warrant, C&E 1116. Goods liable to any prohibition or restriction,
including goods in transit, may not be delivered under the instructions of this
paragraph unless on production of the necessary licence, permit or other
authority provided for in the law and regulations governing the prohibition or
restriction.

6.5

Supervision of shipment

The extent of supervision of a shipment of duty-free stores is to be decided by

Revenue. The Master, agent or owner should normally give 24 hours prior notice of
intention to ship such stores to the Revenue Official at the export Station so that
arrangements can be made to supervise the shipment, if considered necessary.
Checking and certification of shipment of dutiable stores should be carried out on a
risk analysis basis having regard to the quantities involved, revenue risk and costs
likely to be incurred. The Revenue Officials certificate should be endorsed on a copy
of the commercial invoice and the C&E 1116 warrant, which should include the
appropriate Revenue stamp, date and officers signature.
The export procedure (a completed SAD) must be used where Community goods are
delivered tax exempt as ship stores, regardless of the destination of the ship. An exit
summary declaration is not required. Simplified Procedures as described above may
be used.
6.6

Sealing stores

As far as practicable, dutiable stores should be put under seal on board the vessel. An
official Revenue seal is the norm, but a company seal may also be used. Where a
company seal is used, it should be numbered and approved in advance by the relevant
Revenue Official. The quantities of tobacco and alcohol shipped are to be noted on
the FAL Form 3 (Ships Stores Declaration) - see paragraphs 7.1 and 7.2.

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6.7

Ships returning to port

In the event of a ship having declared a foreign voyage from a port within the State
with stores on board returning to:
(a)
(b)
(c)

that port; or
any other port within the State; or
putting into a port in distress or for repairs or for any other cause,

and a deficiency in such stores is discovered in excess of the quantity which might
fairly have been consumed having regard to the length of time between departure and
return, a full report of the circumstances together with an explanation from the Master
is to be made to the relevant senior officer. (see also 7.3).
6.8

Fishing vessels

Dutiable stores may be shipped free of duty on fishing vessels departing on a foreign
voyage from the State, for the use of the Master, officers, crew and passengers on
board, provided the following are strictly adhered to:
Departure must be to fishing grounds situated outside the area bounded by the
following limits:
(a)
(b)
(c)
(d)

The North Sea and the English Channel;

Latitude 48o 30N;
Longitude 12o O W; and
Latitude 61o O N.

Note: Limits (b), (c) and (d) equate roughly with the fishing grounds in the near West
Atlantic from Brest up to the Shetlands and outside 80 miles from the west coast of
Ireland.
Duration of voyage: in the case of fishing vessels, stores are not to be granted for a
voyage of less than 4 days.
In the case of fishing vessels where stores are granted, the relevant Revenue Official
should ensure periodic checks are undertaken to confirm the duration of voyages and
satisfy themselves that the voyage was greater than 4 days.
Note: Most Irish fishing boats would not qualify for ships stores, as they would
not meet the above conditions.
6.9

Stores not liable to Duty/ CAP Goods

CAP goods may be shipped as stores and these may be eligible for export refund.
Please see paragraph 47 of the instructions Customs Role in CAP Exports.

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7.

SHIPS SURPLUS STORES

7.1
Stores Declaration
As previously stated, reporting formalities must be completed for all ships on arrival
from a foreign voyage. This includes completion of FAL Form 3 (Ships Stores
Declaration), an account of stores carried. Articles liable to duty which are bona fide
ships equipment and not surplus stores need not be included. Details of the quantities
of sundry ships stores, which are low-value dutiable goods, are not required.
7.2

Record by Ships Officers of ships surplus stores

Full particulars of the quantities, etc. of the surplus stores, as declared, which are (a)
in use and (b) placed under seal, are to be recorded by the Ships Officer on duty in the
appropriate columns of each copy of FAL Form 3 and the certificate at the foot of the
columns is to be signed by both the relevant Revenue Official and Ships Officer
if/when the vessel is boarded. No record need be made of low-value dutiable goods
(see paragraph 7.1) unless due to the nature of the goods there is a risk that they may
be smuggled ashore.
A copy of FAL Form 3, duly completed, is to be submitted when the report of the ship
is required and an original signed hard copy must be retained on board. When
completing the FAL Form 3 the Ships Officer on duty is to ensure that full details of
any private stores placed under seal on board are listed. In addition, particulars of
high-value dutiable goods e.g. musical instruments, cameras, jewellery, I.T./electronic
equipment etc. which are left on board without being placed under seal should be
recorded.
7.3

Deficiencies in stores

Deficiencies in ships stores can occur and officers should be aware of the possibility
this might present for the smuggling of excisable products in particular.
Should deficiencies be discovered between the quantities declared and the quantities
found on board, the designated Revenue Official is to ask the Master for an
explanation. If the deficiency is not serious and the explanation is satisfactory, a note
to that effect is to be made on FAL Form 3. The written explanation and a report on
the matter are to be kept by the Revenue Official for his/her own records.
In any case where there is suspicion, a written explanation is to be obtained from the
Master and a report of the circumstances made to a senior officer for noting and
further investigation to determine if enforcement action is necessary. In the event of
any requirement to detain and/or seize goods, existing instructions as set out in the
Enforcement Manual should be followed and Investigations and Prosecutions
Division, Bridgend, notified.
7.4

Disposal of ships surplus stores

Ships surplus dutiable stores may be warehoused, duty-paid, transferred to an

outward-bound ship within the port entitled to such stores or sealed on board. The
detailed arrangements for each procedure are as follows:

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(a)

Warehoused: They may be entered and warehoused for future use as ships
stores, irrespective of the fact that they would not be admissible for
warehousing if imported as merchandise. Alcohol and tobacco should,
whenever practicable, be warehoused.

(b)

Duty-paid: They may be released on payment of the appropriate duty.

(c)

Transferred: They may on request be transferred to an outward-bound ship

within the port entitled to such stores. The request may be granted by any
Higher Executive Officer or an Officer of a higher grade. The goods must be
transferred under Customs control, secured under seal on board the receiving
ship and a receipt given by the Master or other responsible Ships Officer.
These stores will also be included in the receiving ships FAL Form 3

(d)

Sealed up on board: All high-value dutiable goods may be placed under seal
if deemed necessary by the Revenue Official on duty or if desired by the
Master or steward. If an official seal is not readily available the Master may
use the companys own seal. Care must be taken that access to the stores
cannot be obtained without breaking the seal. The FAL Form 3 must be noted
with particulars of all high-value goods placed under seal. No record need be
made of low-value dutiable goods placed under seal, but it must be ascertained
that such goods are in fact what they are represented to be.

Where, however, a ship loses its command (e.g. the Master surrenders command and
leaves the ship, the ship is placed under repair without crew standing by her, or the
ship is withdrawn from service) dutiable stores are not to be allowed remain on board
unless security by means of deposit or bond is given for the duty involved. If security
for the duty is not received the dutiable stores must be:
(i)
(ii)
(iii)

warehoused for future use as ships stores; or

duty-paid; or
transferred on request to an outward-bound ship within the port entitled to
such stores.

7.5

Excessive dutiable stores

In the absence of suspicion no action need be taken in this connection unless the
quantity is so excessive, having regard to the trade in which the ship is engaged or the
voyage on which it is about to enter, as to give rise to grave suspicion that illegal
practices in this country are contemplated. In such cases the excessive stores must be
duty paid.

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DUTIABLE GOODS IN THE POSSESSION OF THE CREW

8.1

FAL Form 4

The Master of every ship, in accordance with the reporting formalities as set out in
paragraph 5, must:
(a)

submit the FAL Form 4 (Crews Effects Declaration) (but see also paragraphs
8.2 and 8.3), containing full particulars of all the dutiable articles in the
possession of every individual member of the crew; and

(b)

when requested, produce all the goods enumerated on the list and/or a
satisfactory explanation for any goods not so produced. The list is not to
contain details of any dutiable goods mentioned in the FAL Form 3

8.2

Ferry Crews Long Term Declaration, Form C&E 1071

As a concession, the Ferry Crews Long Term (L.T.) Declaration (Form C&E 1071)
may be used in place of FAL Form 4 in respect of crews of sea ferries on scheduled
passenger services between Ireland & UK and Ireland & France.
In order to avail of the concession all members of the crew are required to sign the
L.T. Declaration form. L.T. Declarations are valid for a period of six months after
which they must be replaced with new Declarations. However, where deemed
necessary, an amendment should be made to the Declaration in the interim period.
Arrangements should be made with shipping companies to have the L.T. Declaration
completed by every crew member of the ferries in question. The relevant Revenue
Official must ensure that an L.T. Declaration is obtained immediately from any new
crew member(s) joining the ship during the six month period between Declarations,
and local management should ensure that periodic checks are carried out to confirm
full compliance with this requirement.
L.T. Declarations must be completed and lodged with the proper Revenue Official at
the office concerned and a copy retained on board the vessel in the Masters
possession for the period of its validity. The Revenue Official receiving the
Declarations should ensure they are carefully filed and retained for a further period of
6 months following the end of the period of validity, after which they may be
destroyed.
8.3

When FAL Form 4 is not needed

FAL Form 4 is not required in the case of:(a)

ships calling for stores only;

(b)

fishing boats. This exemption of fishing boats is, however, subject to the
condition that all the dutiable goods in the boats are in the proper form of
report i.e. FAL Form 3; and

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(c)

passenger sea ferries where the L.T. Declaration is used (see paragraph 8.2).

8.4

Duties of boarding officers

It is the duty of the Master to produce the FAL Form 4 and the dutiable articles (but
see paragraph 8.5). If the form is not produced, each member of the crew is to be
questioned as to the dutiable goods in his/her possession and the goods, on being
produced, are to be dealt with as if no FAL Form 4 had been furnished. The FAL
Forms, including FAL Form 4, should be submitted at least 24 hours in advance
unless there are special circumstances. .
8.5

When dutiable articles need not be produced

When the dutiable goods, stated on FAL Form 4 to be owned by any individual, are
not in excess of the quantities allowed by paragraphs 6.1 and 8.8, they need not be
produced with FAL Form 4. In such cases the goods may, in the absence of suspicion
that the statement on the form is inaccurate, be written off on the list as In use.
8.6

Treatment of produced stores

8.6.1 when the quantity is greater than the quantity allowed under paragraphs 6.1
and 8.8 the goods must invariably be produced, and the owner may:
(a)

pay duty on them - duty being levied on the quantity in excess of that allowed
under paragraphs 6.1 and 8.8; or

(b)

if s/he wishes them to be retained on board for exportation, place them, with
the Masters consent, under seal on board with the ships surplus stores - a
record being made in the appropriate space on FAL Form 4. Any amendments
to FAL forms will have to be documented by Customs and a hard copy also
retained on board the vessel.

Note: The duty-free concessions allowed by paragraphs 6.1 and 8.8 are not to be
granted, in the case of goods so removed, on subsequent payment of duty.
8.6.2

It must be distinctly understood that:

(a)

duty may only be accepted on board by permission of a Revenue Official at

HEO level or higher. However, the Revenue Official may allow the goods to
be delivered on payment of duty, the duty-free allowances being granted
provided they have not already been allowed; and

(b)

the duty on the total quantity of the goods of one description, less any dutyfree allowances, must be paid at one port and on one entry. If the weight of
tobacco (including cigars, cigarettes) exceeds 10kg net, application must be
made in writing for delivery stating that the goods are for the private use of the
importer and delivery may be allowed by the senior officer present if s/he is
satisfied that the importation is bona-fide for private use. A certificate to that

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effect must be given on the application. Doubtful cases are to be submitted to a
senior officer.
The FAL Form 4 must be duly noted as to the disposal of the goods. When duty is
paid the item in the list is to be noted duty paid, Receipt no. _______. The relevant
Revenue Official is responsible for seeing that the duty is correctly levied in each
case.
Any dutiable goods which are neither produced as ships stores nor enumerated on the
FAL Form 4 or FAL Form 3 , but which may subsequently be produced to the
Revenue Officials before a search is commenced, are to be detained and the facts
reported to a senior officer for decision as to what further action, if any, is warranted.
If such goods are produced only after a search has commenced, or when discovery is
imminent, they are to be seized. If the relevant Revenue Official is satisfied that their
omission from the list or non-production was unintentional they are to be detained and
referred to a senior officer for consideration.
8.7

Receipt of duty

Where duty is received under paragraph 8.6 above the following apply:(a)

Examination to be recorded - The examination is to be recorded on CNET if

clearance takes place on board the importing ship;

(b)

Issue Receipt - If immediate delivery of the goods is desired by the owner, or

if delivery from under seal is subsequently allowed by an officer of a higher
grade (see paragraph 8.6), the Revenue Official in charge of the ship is to
assess and accept the duty and give the owner a receipt for the amount. The
particulars given on the receipt should be sufficient to take the place of an outof-charge note. The goods may then be delivered. Details of the payment
should be retained by the Revenue Official and by the Master on board the
vessel. Details should also be input on CNET. (See paragraph 8.6.).

8.8

Crew entitlement to Ship Stores in port

Crew are entitled to request an issue of Ship Stores from existing stock while in port
subject to the following conditions:
(a)
(b)
(c)
(d)

A limited amount of tobacco products and alcohol may be issued to crew

living on board vessels during the discharge of inwards cargo and after the
commencement of loading outward cargo in the port.
Stores should only be granted for the number of days the ship is working in
port and in no case is the quantity of stores issued to crew at any one time for
use to exceed 8 days supply of tobacco products and 4 days supply of alcohol.
In the case of regular shippers in port for shorter periods the quantities issued
to the crew are to be proportionately reduced.
In no circumstances are stores, taken on board since arrival in the State, to be
issued to the crew while the ship is still in port.

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A record in detail is to be made on the relevant FAL Form 3 .
8.9

Landing of dutiable stores without payment of duty

Crew arriving from an EU port cannot land any unused part of their duty-free stores.
Any crew member who breaches this condition is liable to have the goods in question
forfeited.
When arriving from a non-EU port the following quantities of unconsumed spirits,
beer, still wine and tobacco products may be landed duty-free by any member of a
ships crew, irrespective of rank, under the circumstances stated:Short term ashore
e.g.1 hour or so
Spirits
Tobacco
Beer
Cigarettes

Long term ashore

e.g. at the end of a shift week-on
Spirits
Tobacco
Beer/still
Cigarettes wine

None

.35
litres
22
.5 litres
22

30g or 20 None
cigarettes

50g or 40 4 litres
cigarettes
beer or
.75 litres
of still
wine

Other dutiable goods in the possession of any member of a ships crew are to be dealt
with in accordance with the information leaflets on the Revenue website dealing with
travellers arriving from EU and non-EU countries.
8.10

Cruise Liners

The arrival and departure of Cruise Liners should follow the normal procedures.
In the absence of any suspicion or evidence of abuse, stores need not be placed under
seal when visits are of short duration. Restrictions need not be placed on the use of
stores while travelling in State waters.
Passengers, when going on short visits ashore from visiting cruise liners, should be
allowed to land tobacco in quantities suitable for their personal use during their trip
ashore. No restriction should normally be placed on use by passengers of duty free
stores, while aboard the vessel.
Crew members, if coming ashore for short trips, are restricted to small quantities of
tobacco products (e.g. one packet of cigarettes) and no alcohol products.
If any reception or event, involving any persons other than travelling passengers, is to
be held on these vessels while in State waters, duty payment is to be secured on any
alcohol and tobacco products to be used at such events. Visitors to these vessels have
no entitlement to consume or land duty free stores.
Further information on the treatment of Cruise Liners is contained in Section 10 of the
Manual on the Control & Examination of Baggage.
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9.

DUTY-FREE STORES FOR YACHTS/BOATS OF LESS THAN 40

TONS

9.1

Introduction

Applications for duty-free stores for yachts/boats less than 40 tons (registered
tonnage) are to be approved locally by the relevant Assistant Principal Officer or the
Revenue Official to whom responsibility is delegated. As the conditions governing
the Zero rate excludes private flights and voyages, VAT will generally be payable on
Ships Stores for yachts/boats less than 40 tons.
9.2

Applications for duty-free stores for yachts

Action to be taken locally:

(a) For yacht stores, the condition which must always be satisfied is that the vessel is
undertaking a bona-fide foreign voyage (See paragraph 2); and
(b) A vessel file should be created on CNET when the first application is received and
updated as and when stores are granted.
The standard application form at APPENDIX 1 should be completed by the applicant.
In cases of first time applicants, a new file should be opened on CNET for the
purposes of monitoring stores usage. If the applicant has previously made an
application for duty-free stores the existing file should be used. Calculations and
allowances can be determined from the details given in the current application while
awaiting receipt of an existing file.
9.3

Processing of Application for duty free stores

Based on the type and quantity of stores required, the calculations should be carried
out on the basis of the following table:
Spirits
Beer/Wine

Cigarettes
Tobacco
Cigars

0.142 (1/7) litre per person per day

Allow as requested provided the request
is reasonable taking into account the
number of persons on board and the
duration of the voyage;
Allow as requested up to max. of 40
cigarettes per person per day* OR
50g per person per day* OR
10 cigars (up to a maximum of 50g) per
person per day*

*THE

MAXIMUM NUMBER OF DAYS PER TRIP FOR WHICH STORES ARE

CALCULATED IS SET AT 28 DAYS. THESE ALLOWANCES MAY BE GRANTED ONLY
TO PERSONS OVER 17 YEARS.

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9.4

Letter of approval for duty-free stores

When the allowances have been determined, as set out in the previous paragraph, the
standard reply in the format set out in APPENDIX 2, suitably adapted, should be
issued.
Two copies of this letter are required:
(a)

One for issue to the applicant (the original);

(b)
One for office file, where a record is kept on an annual basis, of all
applications for duty-free stores. Details should also be input on CNET .

10.

TREATMENT OF YACHT STORES

10.1

Stores Declaration

Arrivals of yachts carrying dutiable stores from outside State waters should be
advised to Revenue by the owner or Master of the yacht by telephone or e-mail at
least 24 hours in advance. If the voyage is less than 24 hours, at the latest, at the time
the yacht leaves the previous port or, if the port of call is not known or it is changed
during the voyage, as soon as the information is available. Such yachts are liable to
rummage and search. FAL Form 4 must be completed by the crew/officers and, FAL
Form 3, suitably endorsed, must be completed by the owner or on his behalf in respect
of surplus stores remaining on board and private stores in the possession of the owner,
his family and guests. A record of all such yachts should be maintained on CNET.
Original copies of the FAL forms should be kept on board.
10.2

Yachts winter mooring

In the case of yachts wintering, stores should be warehoused or duty paid.

10.3

Procedure when yachts are laid up or not about to leave State waters

When yachts are laid up, or when they are not about to cruise outside home waters,
stores must be duty paid or proof must be forthcoming that they were shipped from a
duty-paid shop.
10.4

Procedure prior to departure.

The relevant FAL Forms should be completed. The information submitted should
include the name, tonnage and other particulars of the yacht, and also the destination
and the names of the owner and Master.

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11.

SHIPMENT OF DUTIABLE STORES ON VESSELS OF THE IRISH

NAVAL SERVICE

11.1

Stores allowed duty-free

Dutiable goods may be shipped duty-free as stores on vessels of the Irish Naval
Service departing on a foreign voyage, including patrol of the 200 mile economic
zone (see paragraph 2). The quantities shipped should not exceed what is reasonably
necessary for consumption on board during the voyage. If the quantities clearly
appear to be excessive the matter should be reported to local management.
An application for shipment, signed by the Commanding Officer or other responsible
officer of the vessel, must be submitted at least one week prior to shipment of alcohol
and tobacco products. At least twenty four hours notification of the date and time of
shipment will be supplied to the relevant Revenue office. Receipt on board is to be
certified by the Commanding Officer, or other responsible officer, on warrants or
commercial invoices. A Bond may be required for the due shipment of the goods.
The instructions regarding examination and shipment (see paragraphs 6.4 to 6.7) are
to be observed so far as applicable.
11.2

Dutiable stores on board on return from a foreign voyage

The Naval Service should give at least 24 hours notice of arrival of vessels returning
from a foreign voyage. On arrival of an Irish Naval vessel from a foreign voyage,
including routine patrol of the 200 mile economic zone, the Commanding Officer or
other responsible Officer of the vessel, must furnish to the appropriate Revenue
Official a list, in duplicate, of the dutiable stores on board. The Officer should certify
that the list specifies all the dutiable stores on board and these must be placed in a
secure store capable of being sealed by Customs. The list furnished is to be noted as
regards stores remaining on board, the original being held by Customs for filing and
the duplicate returned to the Commanding or other responsible Officer.
11.3

Baggage and private effects of crews

Each officer and other crew member on board an Irish Naval Vessel arriving from
abroad, including patrol of the 200 mile economic zone, is to be required to declare on
FAL Form 4 against their signature, the dutiable goods in their possession. If freely
declared and produced, dutiable goods in the possession of the ships officers or crew
may be delivered free of duty provided the quantity does not exceed the duty-free
concessions set out in the Statement of Practice (SOP) agreed between the Irish Naval
Service and Revenue. If the quantity declared is in excess of that allowed under the
duty-free concession it is to be charged with duty.
11.4

Naval Services Statement of Practice

In practice all the Irish Naval Service ships are dealt with by the Special Compliance
Branch (SCB) in the South West Region (SWR), as the Irish Naval base is in Cork. A

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Statement of Practice (SOP) has been agreed between the SCB, SWR and the Irish
Naval Service. This agreement is subject to review.

12

TREATMENT OF FOREIGN NAVAL VESSELS AND GOVERNMENT

VESSELS

12.1

Special Status

While foreign government vessels can, by law, be subject to the same regulations as
merchant vessels regarding cargo and surplus stores, they are, by way of courtesy and
custom and practice, given a special status. Visiting foreign naval vessels are to be
accorded the special privileges set out below on arrival at ports in The State.
12.2

Revenue Inspection

Foreign naval vessels are not to be searched or rummaged or their dutiable stores
placed under seal, except under special instructions from local management. The only
question that arises is whether any goods will be unloaded.
12.3

Unloading Of Goods

No steps are to be taken to ascertain whether goods are to be unloaded from visiting
naval vessels. If the landing of goods is observed, enquiries should be made as to
their nature and if they are dutiable, duty/VAT is to be secured before they are
released for delivery.
If payment of duty is objected to, the goods should be returned to the ship. Any such
case that may arise is to be immediately and fully reported to the relevant Assistant
Principal Officer who should consult Customs Procedures Branch, Corporate
Affairs and Customs Division, Nenagh, 067 63234, 63380, 63191 or
[email protected].
12.4

Dutiable Stores Shipped On Board Foreign Naval Vessels

Stores may be shipped on foreign naval vessels without limitation as to quantity, upon
declaration, by the Commanding Officer that the goods are for use as stores and will
not be re-landed in Ireland. The usual conditions relating to production before
shipment apply.
12.5

Other Foreign Government Vessels

Other vessels owned and/or in the service of foreign governments, may, in the
absence of any suspicion or instructions to the contrary, be accorded the same
privileges as visiting naval vessels.

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13.

SHIPS STORES ON OIL/GAS RIGS/PLATFORMS AND STANDBY/SUPPORT VESSELS and RESEARCH FACILITIES AND
RESEARCH BOATS

13.1

Treatment of applications

Applications for ships stores for oil/gas rigs/platforms and standby/support vessels
and research facilities and research boats operating outside State Waters and vessels
servicing these installations, may be treated on the same basis as vessels engaged in
international voyages.
However, special regard should be given to any application to ship alcohol products
for such installations, as it is the general practice of companies involved in those
activities not to allow the possession and consumption of alcohol on such
installations.
Applications for shipment of stores must be submitted at least forty eight hours prior
to intended shipment date. Applications are to be approved by the relevant Revenue
Official, designated by local management. All shipments should be recorded on
CNET.
13.2

Abuse of ships stores

Any abuse of ships stores may result in the refusal of ships stores applications to the
installations/vessels involved in the abuse.
13.3

Advance notice

Where possible twenty four hours notice of arrival of rig supply/service vessels
should be provided to Revenue. The appropriate FAL forms should be completed
prior to arrival of the vessel in port. The use of duty free stores within the outer limits
of the Territorial Seas is not permitted. Persons disembarking these
installations/vessels will be treated as crew of international means of transport when
allocating duty-free allowances. Revenue Officials dealing with such
installations/vessels will, when imposing control measures, have regard to the
quantities of stores aboard the installation/vessel and the potential for shipment of
duty-free stores from other jurisdictions.
14.

DOUBTS AND DIFFICULTIES:

In any cases of doubts or difficulties, Customs Procedures Branch, Corporate Affairs

& Customs Division, Nenagh may be consulted by telephone to 067 63234, 63380,
63191 or e-mail to [email protected].

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APPENDIX 1
APPLICATION FOR DUTY-FREE STORES FOR YACHTS
If these facilities have been granted previously please quote reference used
Full Name and Address of Applicant: ___________________________________________
___________________________________________________________________________
E-Mail: _________________________

Telephone: __________________________

Name of Yacht: _____________________________________________________________

Destination: ________________________________________________________________
Port of Departure: ____________________________________

Date: ___________

Approved Port of intended return: _______________________

Date: ___________

Duration of Voyage (days):____________________________________________________

Name & Address of each adult person on board including all crew members:
(use separate sheet if necessary):
1. __________________________________

2. __________________________________

____________________________________

____________________________________

3. __________________________________

4. __________________________________

____________________________________

____________________________________

5. __________________________________

6. __________________________________

____________________________________

____________________________________

Type and amount of stores required: ___________________________________________

___________________________________________________________________________
___________________________________________________________________________
Signature of Applicant: __________________________________

Date: ___________

Note: The above details should be sent to the appropriate Revenue Office at the port of
departure well in advance of the intended departure date of the voyage so that the necessary
arrangement can be made in time to grant the allowances and to alert the Revenue Officials
concerned.

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APPENDIX 2

Name:

____________________________________

Address: ____________________________________
____________________________________

Dear _____________________
With reference to application of (Date) I wish to inform you permission is granted for the
shipment as duty-free stores of: x litres of Spirits
x Cases of Beer
etc.
on board the yacht (Name) departing for (Place) on (Date) with (No.) persons on board.
It is to be clearly understood that this concession is strictly conditional on:
the voyage being undertaken to the destination and for the duration specified in your
application;
the stores being shipped from a port that has a Revenue presence and that the
departure for foreign voyage must start from the port;
the number of adults on board, from the commencement to the completion of the
voyage, conforming to the number specified in your application;
your complying with the necessity to inform the Revenue official in charge of the port
of departure, at which the duty-free stores are shipped, of the date and time of your
return and the obligation to report to Revenue on arrival from foreign voyage;
the understanding that any duty-free stores consumed in State waters are duty paid,
that VAT is paid on stores if used on a private voyage, and that any surplus stores
(any stores in excess of allowances) at the end of the advised journey be reported to
Revenue and the duty paid on them;

Landings in the State shall not be permitted except in cases of emergency. Any such
emergency should be reported to the nearest Revenue office immediately.
In the event of non-compliance with these conditions duty will be chargeable on all the dutyfree stores shipped and any future applications will be reviewed in this light.
A copy of this authorisation should be retained on board the vessel and produced to Revenue
on return to port in Ireland if so requested.
Signed:

_________________________

Date:

_________________________

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The following material is either exempt from or not required to be published under the
Freedom of Information Act 1997.
[]

CUSTOMS STAFF MANUAL ON SHIPS STORES