Loading of excise goods as aircraft, ship and train stores (Excise Notice 69a)
This notice explains HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015.
Documents
Details
This notice sets out the policy and procedures on:
- loading excise goods as stores before leaving a UK port,
airportairport,or - shipping and carrying new stores in the UK
- the conditions and procedures for obtaining the authorisation to ship or carry excise goods as stores under certain restrictions specified in this notice
- supplying excise goods out of duty-free stores and duty-paid stock (merchandise) from on board shops, trains and aircraft to passengers and crew
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what to do upon arrival in either a:
- Great Britain (England, Scotland and Wales) port,
airportairport,or - Northern Ireland port or airport from a destination outside both the UK and the EU, with surplus stores on board
withsurplusstoresonboard
- Great Britain (England, Scotland and Wales) port,
Updates to this page
Last updated
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Section 3 of the notice has been updated to clarify the rules for international cruises and travellers to the UK.
Update history
2025-03-25 14:18
The bank details to make a Bacs payment to HMRC have been updated.
2025-02-13 14:48
Section 3 of the notice has been updated to clarify the rules for international cruises and travellers to the UK.
2023-08-23 11:39
The glossary reference to ‘made-wine’ for excise duty has been changed to ‘other fermented products’, in line with the changes in Alcohol Duty which came into effect on 1 August 2023.