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.