PROVISIONS APPLICABLE TO SHIPS
Hydrocarbons and coal intended for bunkering all ships, whether or not registered in the Member States, are exempt from duties and taxes due on entry, whether they sail at sea, or on rivers forming the frontier between two customs offices.
Products must be taken from the warehouses from which they are dispatched under the guarantee of a security bond “acquit-à-caution” or an escort ensuring that they are put on board.
Foodstuffs and provisions not exceeding what is necessary, brought by ships from abroad, are not subject to import duties and taxes when they remain on board.
Foodstuffs and ship’s stores may only be brought into the customs territory after detailed declaration and payment of the duties and taxes due.
Seagoing vessels dispatched for any purpose other than coastal navigation or coastal fishing may be refuelled on leaving the warehouse, under re-export formalities, with foodstuffs and ship’s stores not exceeding what is necessary.
Foodstuffs and ship’s stores not exceeding the necessary quantities, taken on board ships, are not subject to exit duties and taxes.
If the quantities to be taken on board appear to be too high, relative to the number of crew and passengers, and to the presumed duration of the voyage, the customs administration may require shipowners or captains to have these quantities determined by the competent authority.
In all cases, the number of crew members and passengers, and the quantities and types of foodstuffs loaded, are shown on the embarkation permit, which must be stamped by customs officials.
Foodstuffs taken on board at a port other than the port of departure must be mentioned on the embarkation permit.
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