Part IV Control of Importation
Control of entry of goods
39F1Entry of surplus stores.
F1A1
This section applies only for excise duty purposes.
F2(1)
Surplus stores of any F3ship, aircraft or railway vehicle—
(a)
may remain on board the F3ship, aircraft or railway vehicle without payment of duty; or
(b)
may be entered for warehousing, notwithstanding that they could not lawfully be imported as merchandise.
This is subject to subsection (2) below.
(2)
Goods entered for warehousing by virtue of subsection (1)(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.