Customs BRd 2
CHAPTER 63
CUSTOMS
(MOD Sponsor: Fleet Legal)
CONTENTS
Para
6301. Customs Regulations
6302. Assistance to Customs Officers
6303. Trafficking in, Unshipping and Landing of Dutiable, Restricted and Prohibited
Goods
6304. Coveyance of Packages
6305. Arrival from a Foreign Port
6306. Aircraft
6307. Examination for Suspected Prohibited or Uncustomed Goods
6308. Postal Arrangements
6309. Gangway Wine Book
6310. Detailed Regulations
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CHAPTER 63
CUSTOMS
6301. Customs Regulations
1. Declaration. All dutiable, taxable, prohibited or restricted articles must be declared
(and if requested produced) to the Customs officers, and must be shipped, unshipped or
landed only in accordance with arrangements promulgated in this chapter or in BR 1990,
Customs and Immigration Regulations for the Royal Navy. The rates of duty and Value
Added Tax on articles commonly imported and a list of prohibited or restricted articles are
given in BR 1990.
2. Warning Notices. Form S.569b (Holding and Landing of Tobacco, Duty-free goods
etc.) is to be displayed continuously in conspicuous parts of Her Majesty’s ships based in
the United Kingdom. This notice gives warning that dutiable goods unshipped or landed
without due authority from the Customs officers are liable to seizure and the offending
persons to severe disciplinary action or to prosecution in the civil courts. Officers and
ratings are to bear in mind that the concessions allowed to the Royal Navy are
considerable and that attempts to evade the regulations may not only expose the actual
offender to serious penalties but may also endanger the continuance of the concessions
generally. Attention is also drawn to Form S.569d, Warning Notice Regarding Duty-free
Tobacco for display in Her Majesty’s dockyards and other shore establishments.
3. Smuggling and Trafficking. Smuggling and trafficking in dutiable goods are serious
offences against naval discipline. Any officer or rating who deliberately or through
negligence infringes the Customs regulations, whether by smuggling or attempting to
smuggle dutiable goods, or by evading or attempting to evade such regulations in any
other way, or who makes any statement which he knows to be false or does not believe to
be true, to a Customs officer acting in pursuance of his duty, may be brought to trial under
the Naval Discipline Act or may be prosecuted in the civil courts by the Customs
authorities. The Captain is to investigate without delay any suspected breach of Customs
regulations by an officer, and if in his opinion there is evidence that an offence has been
committed he is to submit a report to his Administrative Authority, who is to forward it to the
Ministry of Defence (2SL-DPSN), giving particulars of any disciplinary action which has
been taken or is proposed. The Captain is similarly to investigate any alleged breaches of
Customs regulations by ratings and is to take disciplinary action where necessary.
4. Individuals found guilty of smuggling or attempted smuggling ashore of duty-free
tobacco or cigarettes may have their duty-free tobacco privileges withdrawn for up to three
months by their Commanding Officers. This is an administrative measure and may be
taken independently of any punishment awarded for the offence under the Naval Discipline
Act.
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6302. Assistance to Customs Officers
1. Under the law a Customs officer has the right to go aboard Her Majesty’s ships and
search every part for prohibited and uncustomed goods. Commanding Officers are to
render every assistance to the Customs officers in carrying out such searches. Customs
and Excise officers will exercise their right of search with discretion, and will carry out a
detailed and exhaustive search on receiving information which would make such a course
desirable.
2. On arrival on board, the Customs officers will report to the Officer of the Day. Who is
to detail a member of the Regulating staff, (or a petty officer if no Regulator is available) to
accompany the Customs officers while their search is in progress. On completion of their
examination, the Customs officers, accompanied by the regulator detailed above, will see
the Officer of the Day before leaving the ship and provide him with particulars of any
irregularity discovered.
6303. Trafficking in, Unshipping and Landing of Dutiable, Restricted and
Prohibited Goods
1. Instructions governing trafficking in dutiable goods and the unshipping and landing of
such goods from Her Majesty’s ships, including shore establishments in the United
Kingdom, are given in BR 1990.
6304. Coveyance of Packages
1. Packages are not to be received on board any of Her Majesty’s ships for conveyance
without the knowledge and approval of the Captain and unless they are properly entered
on a Bill of Lading (Form D.79) which should be presented with the packages.
2. Such packages will normally be offered for shipment by responsible dockyard officers
and will consist of Service stores or unaccompanied private effects of naval, military and
air force officers and government officials. Shipment of merchandise on behalf of
individuals, private firms or contractors, without prior Ministry of Defence (Director General
of Supplies and Transport (Naval)) approval, is forbidden.
3. The instructions concerning indulgence shipments are shown in JSP 327, Joint
Service Manual of Movements, Volume 2, Chapter 9, Section 15.
4. If not intended to be cleared with baggage on arrival, the marks and stated contents,
with the names and addresses of the shippers and consignees, are to be entered in the
Parcels Book (Form S.568) which is to be initialled by the Captain at each port of shipment,
and is to be produced, if required, to the Officer of Customs at the port of delivery.
5. Unless previously cleared on board by HM Customs, all packages and parcels must
be landed within 48 hours of the ship’s arrival in harbour and removed to the Customs
Baggage Warehouse or to the storehouse of the Ministry of Defence officer arranging
discharge of the ship, to await authority of HM Customs for delivery.
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6305. Arrival from a Foreign Port
1. Returns. On arrival from a foreign port (including the Irish Republic) or from the
Channel Islands, the Captain is to make returns to the Collector of Customs in accordance
with BR 1990 before any goods which have been shipped are taken out of the ship.
2. The Captain should ensure these returns are completed so that they are available as
soon as the ship arrives at the first port of call in the United Kingdom. They are to be given
to the Customs officer upon request.
3. Form S.3221 should contain particulars of all stores, equipment, privately-owned
motor vehicles, unaccompanied baggage shipped as general cargo and of miscellaneous
small packages listed in the Parcels Book (Form S.568). Where a considerable amount of
cargo is carried as freight it may be more convenient to attach a copy of the Bill of Lading
(or of the cargo manifest) to Form S.3221. Each page of the account should be numbered
consecutively and a covering certificate given on Form S.3221 of the number of pages
forming the account.
4. Civilian Passengers. Any civilian passengers embarked in ports outside Great Britain
or Northern Ireland must be examined by the immigration authorities on landing in Great
Britain or Northern Ireland, and must comply with the usual formalities at the port of
disembarkation. Should the immigration authorities not be easily available, the presence
of such passengers should be reported to an officer of HM Customs.
5. Sailing Yachts in RN Service. Customs and Immigration regulations apply to sailing
yachts allocated for naval service, and returns must be submitted in accordance with
BR 1990. Whenever possible the Customs authority must be notified beforehand of their
arrival from any foreign port (including the Irish Republic) or from the Channel Islands. If
prior notification is not possible their arrival is to be made known to the local Customs
authorities.
6306. Aircraft
1. Any of HM ships which intend to fly off aircraft before arrival, must ensure Personnel
are cleared on Board prior to departure. Detailed instructions are given in BR 1990,
Customs and Immigration Regulations for the Royal Navy.
6307. Examination for Suspected Prohibited or Uncustomed Goods
1. If a Customs officer requests that a Service package be examined for prohibited or
uncustomed goods at the port of landing, the package need not be examined there but it
is to be taped and sealed by the Customs officer and it will then go forward to its
destination. The Customs officer will advise the Customs officer at the place to which the
package is addressed that it is being forwarded, and the naval authorities will advise the
consignee that it is only to be opened in the presence of the Customs officer, and should
nothing wrong be found it will be at once delivered out of Customs charge. The procedure,
which is an exception to the general rule that Customs officers have the right to examine
all packages, etc., landed from ships, is solely to avoid delay in transit and only applies to
Service packages. Private parcels are liable to be examined at any time.
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6308. Postal Arrangements
1. Attention is called to the Customs regulations about parcels posted on board HM
ships, given in BR 1981, Naval Mail Regulations.
6309. Gangway Wine Book
1. All wines, spirits, beer and tobacco (including cigars and cigarettes), are to be entered
in the Gangway Wine Book and Spirit Book (Form S.251) when received on board and also
if disembarked. The book is to be kept by the Regulating rating and signed by him weekly.
The XO/LSO is to inspect and sign the book monthly. The book is to be produced, on
request, to the officers of Customs. The date of return of shipping bills is also to be noted
in the Gangway Wine and Spirits Book in red ink against the entry in question, and the XO/
LSO is to be informed of any shipping bills outstanding. See also BR 1990.
2. A Gangway Wine Book need not be kept in ships and establishments which are not
entitled to the privilege of duty-free mess and canteen stores.
3. On paying off, the Gangway Wine Book is to be disposed of in accordance with
BR 1990, Chapter 3.
6310. Detailed Regulations
1. Further details on regulations can be found in BR 1990, Customs & Immigration
Regulations for the Royal Navy and Excise Public Notices.
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