This section provides guidance on stores supplied for use in
ships, aircraft and hovercraft which are departing on a voyage or
flight with a non-private purpose for an eventual destination
outside the UK. It does not cover the VAT treatment of sales on
board ships, aircraft or hovercraft (see V1-4 Place of supply).
| VEXP60100 | The law on ships and aircraft stores |
| VEXP60200 | Scope and definition of stores for VAT purposes |
| VEXP60300 | Conditions governing the supply of ships stores |
| VEXP60400 | Blanket declarations of entitlement by airlines |
| VEXP60500 | Marine Fuel Extra Statutory Concession (ESC) |
| VEXP60600 | Supplies of fuel for lifeboats |
| VEXP60700 | Supplies of stores to the Royal Navy |
