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Customs and Excise Management Act 1979
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39Entry of surplus stores
(1)With the permission of the proper officer, surplus stores of any ship or aircraft—
(a)if intended for private use and in quantities which do not appear to him to be excessive, may be entered and otherwise treated as if they were goods imported in the ship or aircraft; or
(b)in any other case may, subject to subsection (2) below, be entered for warehousing notwithstanding that they could not lawfully be imported as merchandise.
(2)Goods entered for warehousing by virtue of subsection (2)(b) above shall not, except with the sanction of the Commissioners, be further entered, or be removed from the warehouse, otherwise than for use as stores.
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