HC Deb 05 December 1983 vol 50 c25W
Mr. Alton

asked the Chancellor of the Exchequer what guidelines are given to officers of Her Majesty's Customs and Excise concerning the handling of consignments at United Kingdom ports of exit dispatched by ships stores' merchants for the storing of foreign-going vessels in European Community ports outside the United Kingdom.

Mr. Hayhoe

Ships' stores despatched by stores merchants for shipment on vessels lying at EC ports on the continent are treated as exports for customs purposes. No special directions are given to Customs officers about the examination or treatment of such goods.