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Page Title: Tax-Free Tobacco Products
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made in the Cash Register Record (NAVSUP 469) and Cash Receipt Book (NAVSUP 470), and the NAVSUP  972  should  be  attached  to  the  applicable page  of  the  NAVSUP  469. Defective merchandise that is returned for a refund and that is covered by a guarantee should be  returned  to  the  vendor  for  an  adjustment  or replacement  according  to  the  terms  of  the guarantee.  Repairs  to  other  merchandise  can  be procured from commercial sources if attempts to secure  replacement  or  repairs  from  the  vendor  are unsuccessful. In some cases, defects may be such that  the  merchandise  may  be  sold  on  board  at reduced prices or surveyed as a charge to ship’s store  profits. Whenever  possible,  cash  received  from  sales must   be   deposited   daily   with   the   disbursing officer.  There  may  be  occasions  when  it  will  be impractical for you to deposit the cash daily. For example,  the  disbursing  officer  or  agent  cashier may both be unavailable to receive the deposits. On  these  occasions  all  cash  on  hand,  except  the cash left in the cash register overnight, should be retained in a safe under the personal custody of the  ship’s  store  officer  or  designated  collection agent. On  small  ships  when  the  ship’s  store  officer and  the  disbursing  officer  are  the  same  person, no receipt is required for the daily deposit of cash received from sales in the ship’s store. However, if a collection agent is appointed or if the ship’s store   officer   is   not   the   disbursing   officer, then  the  disbursing  officer  must  give  the  ship’s store officer (or the collection agent) a receipt for ship’s store cash deposits. The receipt is made on a  separate  Cash  Receipt  Book  (NAVSUP  470). At  the  end  of  the  month,  all  NAVSUP  469s and  NAVSUP  470s  must  be  totaled.  A  Memo- randum Cash Sales Invoice (DD 1149) should then be  prepared  to  include  the  totals.  These  pro- cedures are discussed in greater detail in the NAV- SUP  P-487  and  in  Ship’s   Serviceman   3   &   2, module  2. If  you  area  collection  agent,  your  NAVSUP 469  and  NAVSUP  470  (covering  deposits  with  the disbursing  officer)  should  be  submitted  daily,  if possible, or at least twice weekly to the ship’s store officer.  The  ship’s  store  officer  will  review  cash sales   information   entries,   check   amounts deposited with the disbursing officer, and initial the  entries  to  show  they  have  been  checked.  At the end of the accounting period, the ship’s store officer will verify entries of sales in the Financial Control   Record   (NAVSUP   235). Cash-handling   procedures   are   not   com- plicated,  yet  supply  management  inspections (SMIs)  reveal  repeated  errors  in  this  area.  You, as  the  leading  Ship’s  Serviceman,  should  take particular care in this area to observe your per- sonnel  and  to  conduct  adequate  training.  You must  ensure  strict  adherence  to  the  prescribed procedures. Tax-Free  Tobacco  Products As mentioned in chapter 4, you must carefully control  the  procurement  of  tax-free  tobacco  pro- ducts.  Also,  you  must  see  that  other  procedures are  being  properly  followed  in  the  handling  of such  products.  You  cannot  sell  or  transfer  tax- free  tobacco  products,  regardless  of  the  manu- facturer  (domestic  or  foreign).  These  products must  not  be  sold  or  transferred  while  your  ship is within the 3-mile limit of the United States. Such a sale to individuals on Navy ships without entry and payment of duty is illegal. Also, individuals aboard your ship may not carry tax-free tobacco products  ashore  within  the  United  States.  An exception to this rule is when your ship loads tax- free  cigarettes  in  the  United  States  and  then  goes beyond the 3-mile limit (on maneuvers or other- wise)  but  does  not  touch  any  port  outside  the customs  territory  of  the  United  States  before returning to port in the United States. Under these conditions,  U.S.  naval  authorities  may  permit  a member   to   take   ashore   two   opened   packs   of cigarettes for personal use while that member is on liberty. The member can use these cigarettes without duty or tax liability and without customs entry. Miscellaneous  Sales Besides the usual types of individual sales of merchandise,  your  ship’s  store  may  occasionally conduct  the  following  types  of  sales. GROUP SALES.— Group  sales  of  ship’s  store stock  are  generally  used  in  activities  that  carry  or serve  individual  units  of  personnel,  such  as Army  troops,  Marine  Corps  troops,  and  large detachments  of  Navy  and  Coast  Guard  person- nel. Group sales are used most frequently aboard transport ships. Because of limited space for the retail store and the inconvenient hours of opera- tion, the ship’s store on a transport ship may not be able to serve all the crew members and troop personnel. In these cases, a representative from a crew or troop unit can gather individual orders. 6-10

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