Filing of Stores List - CBEC's Customs Manual 2025 - Customs

11. Filing of Stores List: 11.1 When entering any port/airport, all vessels are required to furnish to the proper officer, a list (or nil return) of ships stores intended for landing (excluding consumable stores issued from any Duty-Free Shops in India). Retention on board of imported stores is governed by Import Store (Retention on board) Regulations, 1963. The consumable stores can remain on board the vessel without payment of duties during the period the vessel/aircraft remains as foreign going . Otherwise, such consumable stores are to be kept under Customs seal. Even in respect of foreign going vessels, only stores for immediate use may be left unsealed while excessive stores such as liquor, tobacco, cigarettes, etc. are kept under Customs seal.