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of <h1>Vessels must declare ship stores to customs; consumables stay duty-free if 'foreign going' under 1963 regulations.</h1> All vessels entering a port or airport must submit a list of ship stores intended for landing to the appropriate customs officer, excluding consumables from Duty Free Shops in India. The Import Store (Retention on board) Regulations, 1963, govern the retention of imported stores on board. Consumable stores can remain on board without duty while the vessel is 'foreign going.' Otherwise, they must be sealed by Customs. For foreign going vessels, only immediate-use stores remain unsealed, while excess items like liquor and tobacco are sealed.
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