Customs sealing of imported consumable stores permits duty-free retention on board, subject to an inventory-based impracticability exception.

Imported consumable stores retained on board an arriving vessel or aircraft may remain without import duty while it is not foreign-going. Alcoholic liquor, cigarettes, cigars and pipe tobacco must be kept under Customs seal. Other consumable stores must also be sealed, unless sealing is impracticable and the proper officer, after taking an inventory, permits retention without a seal.

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