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.

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