SCHEDULES

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

Surplus stores

2 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.”