Bonded stores are goods supplied to a vessel free of import duty and tax because they are intended for consumption outside a country's territorial waters. They typically include tobacco, alcoholic drinks, and some provisions and consumables for the crew. Because no duty has been paid on them, bonded stores are treated differently from ordinary supplies: they are subject to customs control while the ship is in port and are only released for use once the vessel has sailed.
How bonded stores are controlled
When bonded stores are delivered, customs authorities generally require them to be recorded and often sealed in a designated store or locker while the vessel remains in port. The seal is broken only after departure, when the ship is again outside the taxable jurisdiction. Ship chandlers who supply bonded goods work within these customs procedures, providing the documentation that lets the goods move duty-free and stay compliant. Accurate records of what was delivered and when are essential, because discrepancies can create customs problems.
Bonded stores versus ordinary provisions
Ordinary provisions and stores, the food and consumables a ship uses in daily operation, are supplied and used without the same duty-free treatment or customs sealing. Bonded stores are a distinct category defined by their tax status and the controls that follow from it. A single delivery to a vessel may include both, which is why chandlers and buyers keep bonded items clearly separated on requisitions, quotes and delivery notes.
Why bonded stores matter in procurement
For a chandler, handling bonded stores correctly is both a compliance matter and a service differentiator, since owners value suppliers who manage the customs side smoothly. For a buyer, the key is clarity: bonded lines need to be identified, quoted and documented accurately so that the delivery, the customs paperwork and the invoice all agree.
Documentation for bonded stores
Because bonded stores move duty-free, they come with their own paperwork. Deliveries are recorded on bond notes or equivalent customs documents that evidence the goods' status and quantities, and these records must match what is physically delivered and later consumed. Chandlers experienced in bonded supply prepare this documentation as a matter of course, and buyers who keep bonded lines clearly identified on the requisition and quote make the whole customs and reconciliation process simpler.
