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Figure 3-4.-Spot  check inventories
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Figure 3-5. Tax-Free Cigarette Inventory, NAVSUP Form 1234
Inventories must be taken of all tax-free tobacco products when arriving and departing beyond the 3-mile limit of the United States. Inventories will be recorded on the Tax-Free Cigarette Inventory, NAVSUP Form 1234 (fig. 3-5). These inventories must be certified and retained by the ship’s store officer who will also add any receipts of tax-free tobacco  products  each  time  they  are  received. If a discrepancy exists between the arriving and the departing inventories, the ship’s store officer is  required  to  submit  a  written  report  to  the commanding  officer  concerning  the  differences. A  copy  of  the  report  and  inventories  must  be furnished  to  the  inspecting  officers  and  the internal  revenue  service  officers. Sea  stores  must  also  be  removed  from  the retail  store  or  snack  bar  while  the  ship  is  in  a United States port unless the stay is 15 days or less   and   the   time   does   not   warrant   physical movement of the stock. When sea stores are not removed from the store and the store is open for business,  a  daily  inventory  is  required  to  make sure  no  sales  of  tax-free  products  are  being  made. Tax-free   tobacco   products   may   not   remain   in vending machines under any conditions while the ship is in a United States port. At  the  discretion  of  the  commanding  officer, an  optional  procedure  may  be  used  instead  of inventorying tax-free tobacco products when the ship is in a United States port for a period of 5 days or less and is scheduled to proceed beyond the  3-mile  limit  of  the  United  States.  When  a  ship arrives within the 3-mile limit of the United States, all  tax-free  tobacco  products  may  be  stowed  in a  storeroom  that  must  be  secured  by  replacing  the locks   and   attaching   numbered   car   seals.   The numbered car seal must be attached to the lock in a manner that requires the seal to be broken before  entering  the  storeroom.  A  log  of  the numbered  car  seals  must  be  maintained  by  the ship’s   store   officer.    When  bringing  tax-free tobacco products aboard, the seal must be broken and  the  quantities  received  must  be  stowed immediately  in  the  presence  of  the  ship’s  store officer.  The  seal  must  be  replaced  and  the  number of  the  new  seal  must  be  entered  in  the  car  seal number  log.  Breakouts  from  storerooms  when using this procedure are not authorized while the ship is within the 3-mile limit of the United States. STOWAGE  OF  SHIP’S  STORE  STOCK Stow ship’s store stock so the storeroom space is used to its capacity and at the same time take precautions to prevent damage and deterioration to  stock.  To  use  space  properly,  you  should outline  the  planned  use  of  the  space.  Stowage plans  should  be  flexible  to  provide  for  changing conditions  and  requirements.  For  instance,  if  your ship  is  located  in  the  shipyard  for  an  extended overhaul,  your  requirements  for  stock  will  be greatly reduced and your plans for stowing stock will  decrease.  However,  if  your  ship  is  planning an  extended  deployment  overseas,  you  will  require many stock items and need to do some preplan- ning before deployment. Preplanning for stowage of stock for deployment will normally occur 4 to 6  months  before  the  actual  departure  date.  The NAVRESSO  fleet  assistance  team  located  near your ship is available to assist you in preparing stowage plans, but a request for assistance needs to   be   submitted   at   least   120   days   before deployment. If your ship is underway or located in   an   area   where   technical   assistance   is   not available, the individual ship will have to plan the stowage of stock on its own. Factors that will help you  in  deciding  where  to  stow  stock  will  be  the storeroom’s   size,   location,   and   characteristics. The  characteristics  include  your  stowage  facilities such as bins, racks, deck gratings, and so forth. The purpose of these stowage facilities within the storeroom is to help you in choosing locations to fit the requirements for the material you are stow- ing  and  to  prevent  the  waste  of  stowage  space. FUNDAMENTALS  OF  GOOD STOWAGE When we discuss the proper stowage of stock it  is  a  lot  easier  said  than  done.  This  is  so  true when we refer to the stowage of ship’s store stock because it is so difficult to properly stow so many different  items.  The  fundamentals  of  good stowage  are  those  techniques,  procedures,  and precautions  used  to  properly  stow  stock. These fundamentals will not only help you in using your space to the fullest extent, but they will help  you  in  preventing  damage  or  deterioration to  ship’s  store  stock.  There  are  some  specific  items of ship’s store stock that require special stowage instructions   in   addition   to   these   good   funda- mentals.  The  general  requirements  needed  to obtain   good   stowage   include   the   markings   of stock, accessibility of stock, arrangement of stock, storeroom   maintenance,   issue   and   rotation   of stock,  proper  ventilation  and  humidity  control, and  storeroom  security. The bulk storeroom custodian needs to know and  follow  the  fundamentals  listed  previously 3-9

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