Explanatory note

Commission Regulation (EEC) No. 3665/87, which lays down rules for the application of the system of Common Agricultural Policy (CAP) export refunds, provides that supplies which are intended for the victualling of (ie for use as stores on) seagoing vessels, aircraft serving international (including intra-Community) routes and oil rigs, are treated as exports from the Community. A victualling warehouse is a customs warehouse specifically approved for the advance payment of CAP export refunds to certain exporters of agricultural produce. Eligible goods qualify for the advance payment of export refund at the time of their deposit in a victualling warehouse.

Victualling warehouses fall outside the detailed arrangements for customs warehouse approval and administration set out in Council Regulation (EEC) No. 2503/88 (a) , Commission Regulation (EEC) No. 2561/90 (b) or the Customs Warehousing Regula tions 1991 (S.I. 1991/2725) and will continue to be approved under section 92(2) of the Customs and Excise Management Act 1979.

Following the revocation on 1st January 1992 of the Customs Warehousing Regulations 1979 (S.I. No. 1979/207) by these Regulations, Articles 38–41 of the Commission Regulation (EEC) No. 3665/87 and these Regulations will together form a code for the administration and enforcement of the system of victualling warehouse arrangements.