Filing of ships stores list requires a list or nil return and mandates Customs sealing for non immediate or excessive consumables. Vessels and aircraft entering ports/airports must submit a list of ships' stores or a nil return; consumable stores sold duty free are excluded but retention is governed by Import Store Retention Regulations. Consumables may remain duty free on board while classified as foreign going, otherwise they require Customs sealing; only stores for immediate use may be left unsealed, while excessive items such as liquor, tobacco, and cigarettes must be kept under Customs seal.