Revenue eBrief No. 256/25
31 December 2025
Ship's Stores Manual
The Tax and Duty Manual on Ship’s Stores has been updated as follows:
- Paragraphs 2 and 4 have been updated with the relevant legislation
- Paragraphs 4 and 5 have been amended to include a reference to Regulation (EU) 2019/1239 establishing a European Maritime Single Window environment.
- Paragraphs 13.3 and 15 have been amended with updated contact details.
- General text amendments and formatting.