Which exemption category includes stores - used and/or sold to passengers and crews (Section 818-821)?

Which exemption category includes stores - used and/or sold to passengers and crews (Section 818-821)?

• A. Those that may be granted by the President upon reco of NEDA
• B. Relief Consignment (Section 121)
• C. De Minimis Importation (Section 423)
• D. goods considered as stores - used and/or sold to passengers and crews (Section 818-821)

Answer: (D)

The important point is that there is a specific duty and tax exemption for items that are stores for ships or aircraft, including goods that are used on board or sold to passengers and crews. This category is laid out in Sections 818 to 821, and it is designed to support the operation of the vessel or aircraft and to allow on‑board purchases without import duties. In other words, these stores are treated as part of the necessary equipment and services for the voyage, not as regular imports for consumption on land. That’s why this option is the best fit: it directly references stores used on vessels and sold to those on board, under the exact section that governs this exemption. The other options refer to different kinds of relief—relief consignments for humanitarian shipments, a de minimis threshold for small-value imports, or a broad presidential exemption tied to government recommendations—not the on‑board stores provision.

The important point is that there is a specific duty and tax exemption for items that are stores for ships or aircraft, including goods that are used on board or sold to passengers and crews. This category is laid out in Sections 818 to 821, and it is designed to support the operation of the vessel or aircraft and to allow on‑board purchases without import duties. In other words, these stores are treated as part of the necessary equipment and services for the voyage, not as regular imports for consumption on land.

That’s why this option is the best fit: it directly references stores used on vessels and sold to those on board, under the exact section that governs this exemption. The other options refer to different kinds of relief—relief consignments for humanitarian shipments, a de minimis threshold for small-value imports, or a broad presidential exemption tied to government recommendations—not the on‑board stores provision.