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Ship and Craft Stores


All stores for use or consumption on board a ship or seacraft must comply with legislative requirement for both stores imported on vessels and stores loaded in New Zealand for subsequent export.

Ship stores include:

  • foodstuffs
  • cleaning products
  • alcohol and tobacco
  • spares and service parts
  • bunkers
  • general provisions for crew and passengers
From 01 June 2008 all shipments of duty free ships stores, including those zero-rated for GST, must be correctly accounted for by electronic clearance.

For further information refer to Fact Sheet 36, Ship and Craft Stores. For more information about electronic export clearance refer to Fact Sheets 6, Fact Sheet 6A and Fact Sheet 6B