# Customs and Excise Management Act 1979, Section 39: Entry of surplus stores.

Extent: E+W+S+N.I.

(A1) This section applies only for excise duty purposes.
(1) Surplus stores of any ship, aircraft or railway vehicle—
(a) may remain on board the ship, aircraft or railway vehicle 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.
(2) Goods entered for warehousing by virtue of subsection (1)(b) above shall not, except with the sanction of the Commissioners, be further entered, or be removed from the warehouse, otherwise than for use as stores.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/section/39 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/section-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.