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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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