Bonded Stores on Ships and How Delivery Works
Bonded stores are goods delivered to a vessel free of customs duty and tax, because the vessel is engaged on an international voyage and the goods are consumed outside the territory where they were held. Tobacco and alcohol are the familiar categories. Depending on the regime, provisions and other consumables can fall under the same treatment.
The principle is simple. The handling is not.
What bonded stores are
Goods held under customs control have not been released for free circulation. They sit in a customs warehouse, duty and tax suspended, until they either enter the domestic market, in which case the charges become due, or leave the territory, in which case they do not.
A vessel on an international voyage is treated as a destination outside the territory. Stores loaded aboard are therefore delivered without duty or tax, under customs supervision, and are consumed at sea or by the crew under the conditions the regime sets out.
This is distinct from duty free retail, which concerns goods sold to travellers. Ship's stores are supplied to the vessel, not to individuals, and the operator is accountable for them.
Why vessels receive goods free of duty
The reasoning is territorial rather than commercial. Duty and consumption taxes are levied on goods consumed within a territory. Stores loaded for consumption during an international voyage are not consumed there.
Two consequences follow for anyone ordering.
The exemption attaches to the voyage, not to the vessel. A ship operating domestically does not qualify on the same terms as one sailing internationally, even if it is the same ship on a different rotation.
The exemption attaches to consumption on board. Stores are for use by the vessel, its crew and its passengers during the voyage. Landing them is a customs event and is treated as such.
What customs asks for
The exact documents differ by country, but the logic is consistent everywhere.
- A declaration of what is on board. Under the IMO FAL Convention, the Ship's Stores Declaration is the standard form used on arrival and departure. It records the quantities of stores held.
- A record of what is delivered. The supplier's delivery documentation identifies the vessel, the voyage and the goods, and is presented to customs.
- Supervision of the movement. Goods leave the customs warehouse and reach the vessel under a procedure that keeps them under control until they are aboard.
- Acknowledgement by the vessel. A signature from the master or an authorised officer closes the movement.
Some regimes additionally require that bonded stores be sealed while the vessel is in port, and unsealed only once it has sailed. Where this applies, the crew cannot draw on those stores during the call, which changes what has to be ordered as ordinary provisions instead.
What slows a bonded delivery down
Three things account for most delays.
Notice. A bonded movement is prepared, not improvised. The declaration, the warehouse release and the customs slot all sit upstream of the delivery window. An order placed the day before a call will usually be honoured as ordinary stores rather than bonded ones.
Vessel and voyage details. The declaration needs the voyage, not only the vessel. A change of rotation, a change of flag or an unclear next port of call is enough to hold a movement while it is clarified.
Access and timing at the quay. Once released, the goods still have to reach the gangway inside the usable window, with the same port security constraints as any other delivery. A bonded consignment that misses the window does not simply wait on the quay, it returns under control.
Bonded stores and ordinary provisions in the same call
Most orders mix the two. Fresh food, dry stores and technical items follow ordinary customs treatment. Tobacco, alcohol and whatever else the regime places under bond follow the other.
Practically, this means one call, two document trails and often two release times. The work is in consolidating them so the vessel receives one delivery rather than several.
The provisions side is driven by quality, cold chain and quantity. The bonded side is driven by documentation and timing. A ship chandler handling both has to plan them on separate clocks and land them together.
On cruise vessels the volumes make the distinction sharper, because bonded quantities for a full passenger complement are substantial and the turnaround window is short.
Frequently asked questions
What are bonded stores on a ship?
Goods delivered to a vessel free of customs duty and tax because the vessel is on an international voyage and the goods are consumed outside the territory. Tobacco and alcohol are the most common categories.
What is the difference between bonded stores and duty free?
Duty free retail concerns goods sold to individual travellers. Bonded stores are supplied to the vessel as ship's stores, under customs supervision, with the operator accountable for them.
What is a Ship's Stores Declaration?
A standard form under the IMO FAL Convention that records the stores held on board. It is presented to customs on arrival and on departure.
Can bonded stores be used while the ship is in port?
It depends on the regime. Some jurisdictions require bonded stores to be sealed during the port stay and opened only after departure. Where that applies, anything needed during the call has to be ordered as ordinary stores.
Do provisions count as bonded stores?
Not always. Treatment varies by country and by category. Tobacco and alcohol are consistently in scope. Food and other consumables may or may not be, depending on the regime.
How much notice is needed for a bonded delivery?
More than for ordinary stores. The declaration, the warehouse release and the customs slot all have to be arranged before the vessel arrives. A same-day bonded order is rarely possible.
Does a domestic voyage qualify?
Generally not on the same terms. The exemption follows the international character of the voyage, so a vessel on a domestic rotation is treated differently even if it is the same ship.
Planning a bonded delivery
Send us the vessel, the voyage and the call. We come back with the notice required, the documentation needed and what can be consolidated with your ordinary stores.