SCHEDULES

SCHEDULE 21Goods shipped or carried as stores on ships or aircraft

Surplus stores

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In section 39 of CEMA 1979 (entry of surplus stores), for subsection (1) substitute—

1

Surplus stores of any ship or aircraft—

a

may remain on board the ship or aircraft 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.