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of <h1>No Duty on Ship Stores for 'Daughter' Vessels in Foreign Lightening Ops; Coastal Route Use Triggers Duty.</h1> The Central Board of Excise & Customs has determined that no duty will be charged on ship stores consumed by 'daughter' vessels engaged in lightening operations of 'mother' vessels, provided these vessels arrive from and return to foreign ports. However, if a 'daughter' vessel is diverted to operate on coastal routes, it will be classified as a coastal vessel, and the stores consumed will be subject to duty. This decision follows a review of practices at various ports and relevant legal cases.
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