Customs Act, 1962 — Chapter XI: Special Provisions Regarding Baggage, Goods Imported or Exported by Post, Courier and Stores (Stores)
87. Imported stores may be consumed on board a foreign-going vessel or aircraft
Any imported stores on board a vessel or aircraft (other than stores as are, or are likely to be, required as ship’s spares/equipment while it is a foreign-going vessel/aircraft) may, without payment of duty, be consumed on board as stores during the period the vessel/aircraft is a foreign-going vessel/aircraft.
