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There shall be exempted from dues under this schedule :
Her Majesty's ships ;
Ships belonging to foreign Governments ;
Sailing ships (not being pleasure yachts) of less than one hundred tons, and all ships (not being pleasure yachts) of less than twenty tons;
Vessels (other than tugs or pleasure yachts) when navigated wholly and bona fide in ballast, on which no freight is earned and without any passenger;
Ships putting in for bunker coal, stores, or provisions for their own use on board ;
Vessels for the time being employed in sea fishing or in sea fishing service, exclusive of vessels used for catching fish otherwise than for profit.
Ships putting in from stress of weather, or for the purpose of repairing, or because of damage, provided they do not discharge or load cargo other than cargo discharged with a view (o such repairs, and afterwards re-shipped.
Yachts and pleasure boats of under five ton registered shipping tonnage.
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