Excise Notice 69a sets out HMRC’s official policy on how excise goods can be loaded as stores onto aircraft, ships and trains under the Excise Goods (Aircraft and Ship’s Stores) Regulation 2015. The notice explains the conditions and procedures that operators and suppliers must follow to qualify goods for excise duty exemption when provisioning these transport modes. This guidance applies to businesses involved in provisioning international and domestic transport vessels with duty-suspended goods.
Source: HMRC (GOV.UK) – Read the original