For those working in maritime supply, the term bonded stores comes up frequently in orders from vessels on international voyages. But for shipping agents, new shipowners, and even crew members still getting to know the industry, the expression often raises questions especially around what products are covered, how the process works, and who is actually entitled to this type of supply.
In this article, we break down everything you need to know about bonded stores: the concept, the customs logic behind it, the most common products, the supply workflow, and the criteria that determine who can place an order.
What Are Bonded Stores?
Bonded stores are goods supplied to vessels with exemption from import duties and other applicable taxes, provided they are intended exclusively for use and consumption on board during international voyages.
In practice, these are the items a ship chandler delivers to a vessel under customs supervision: alcoholic beverages, tobacco, confectionery, electronics, personal care products, and other goods that would otherwise be subject to standard taxation. The duty-free benefit exists because these products are treated as an “export for on-board use” they leave the country without entering the domestic market.
This distinction is fundamental. The product is not imported by the vessel and not sold locally. It is supplied under customs custody, consumed at sea, and outside the fiscal jurisdiction of the port country.
The Customs Logic Behind the Regime
In Brazil, the supply of goods to vessels on international routes is regulated by the Receita Federal (Federal Revenue Service) and classified as an export operation. As a result, products intended for use and consumption on board deep-sea vessels are treated with suspension or exemption from taxes that would otherwise apply to a standard domestic sale including IPI, PIS, COFINS, and Import Duty where applicable.
This framework mirrors what happens in other countries. Customs authorities control the inventory, require full documentation, verify seals and declared quantities, and may physically seal the compartments where bonded stores are kept while the vessel is in territorial waters. In the United States, for example, CBP (U.S. Customs and Border Protection) requires a formal declaration of bonded items on the ship’s manifest and can seal the storage areas during port calls.
The underlying principle is straightforward: while the vessel remains in port, bonded goods cannot be accessed or consumed. The fiscal benefit applies at sea not alongside.
What Products Are Included in Bonded Stores?
The bonded stores category covers primarily non-essential items not required for the vessel’s technical operation, but focused on crew welfare and comfort. The most commonly requested products include:
- Alcoholic beverages beer, spirits, wine, and other drinks in quantities defined by the shipowner or the vessel’s flag state regulations
- Tobacco products cigarettes, cigars, and rolling tobacco in a range of international brands
- Food and non-alcoholic beverages soft drinks, energy drinks, juices, snacks, and confectionery
- Personal care and beauty items perfumes, cosmetics, and hygiene products
- Electronics and accessories watches, headphones, and other accessories, subject to local availability and regulations
Quantities supplied vary according to crew size, voyage duration, and limits set by the vessel’s flag state. Deliveries exceeding permitted thresholds may be held by port authorities.
How the Supply Process Works
The bonded stores workflow involves three main parties: the shipowner (or master), the ship chandler, and customs. Here’s how it typically unfolds:
1. Advance order
The vessel contacts the ship chandler before arriving at port, specifying the requested items, quantities, and estimated time of arrival. The earlier the order is placed, the more time the supplier has to organize documentation and product preparation.
2. Bonded warehouse storage
Products are retrieved from a bonded warehouse a facility authorized by customs authorities where goods are held under supervision without immediate tax liability. These stocks remain under customs control until delivery.
3. Documentation
Before delivery, the ship chandler prepares and submits all required paperwork: customs declaration, cargo manifest, itemized list with quantities and values, and any port-specific forms required by the local customs authority. In Brazil, this process follows the Receita Federal procedures applicable to export-type vessel supplies.
4. Sealed delivery
Products arrive at the vessel sealed, typically with customs identification markings. The master or designated officer checks the delivery against the manifest and signs the receipt. Seals may only be broken once the vessel has left the country’s territorial waters.
5. Inspection
Port authorities are entitled to inspect the compartments where bonded stores are held, verify seals, and confirm declared quantities. Discrepancies can result in cargo seizure or penalties for both the shipowner and the supplier.
Who Can Request Bonded Stores?
This is one of the most common questions and the answer depends on two main criteria: the type of voyage and the type of vessel.
Criterion 1: International navigation (deep-sea voyages)
The bonded stores benefit is tied to vessels engaged in international trade that is, ships operating routes between countries. Vessels on coastal or domestic routes do not qualify for duty-free supply, as the products remain within the domestic market.
Criterion 2: Registered commercial vessel
The ship must be a duly registered commercial vessel with a licensed shipping agent at the port of call. Container ships, bulk carriers, tankers, international cruise ships, and other cargo vessel types on deep-sea routes are the most common requesters.
In practice, the request is placed by the shipping agent or directly by the shipowner or vessel operator, always with enough lead time for the ship chandler to arrange the delivery within customs deadlines. The master is legally responsible for the quantities declared on board.
The Ship Chandler’s Role in Bonded Store Supply
A ship chandler is not simply a product distributor. In the context of bonded stores, it also takes on a regulatory and legal function: acting as the link between the bonded warehouse, the customs authority, and the vessel. The chandler must hold the appropriate authorizations with the local customs office, maintain accurate records, and ensure the entire process is compliant with applicable regulations.
Documentation errors wrong quantities, undeclared items, broken seals can create serious problems for the vessel, including fines, cargo detention, and even ship arrest. Working with an experienced supplier who knows the procedures at each port makes a real operational difference. To understand more about what a ship chandler does and how maritime supply works, see our article on what is a ship chandler.
Getting Supply Right Starts Before the Port
Bonded stores are a regulatory benefit that, when properly managed, delivers real cost savings for the shipowner and genuine quality of life for the crew. But that benefit comes with responsibility: rigorous documentation, inventory control, compliance with flag state limits, and respect for the rules at every port of call.
Understanding this process from order to delivery is part of the craft of working in the maritime sector. If you need support for bonded store supply at the ports of Espírito Santo and Rio de Janeiro, get in touch with the NAVSUPPLY team. We’re available 24 hours a day to support your operation.
