14B NCAC 15C .0805      COMPLIANCE: INSPECTION

(a)  Holders of Ship Chandler's Permits shall comply with regulations of the United States Customs Service, the Bureau of Alcohol, Tobacco, Firearms and Explosives, and rules of the Commission.

(b)  If the United States Customs Service, the Bureau of Alcohol, Tobacco, Firearms and Explosives, and the Internal Revenue Service require a ship chandler to maintain documents, the ship chandler shall retain the documents for inspection for a period of three years.

(c)  Delivery of alcoholic beverages will be under the supervision of a United States Customs officer to ocean‑going vessels under seal that shall not be broken until the ship is outside the territorial waters of the United States. Consumption of tax‑exempt alcoholic beverages is forbidden within the territorial waters of the United States except as authorized by United States Customs.

(d)  A ship chandler holding a Ship Chandler's Permit shall report losses of alcoholic beverages held pursuant to a United States Customs or Internal Revenue Bond to the Commission within five days of the loss and pay state taxes within 10 days of the loss.

History Note:        Authority G.S. 18B-100; 18B‑106; 18B-203; 18B-207;

Eff. January 1, 1982;

Amended Eff. May 1, 1984;

Transferred and Recodified from 04 NCAC 02T .0805 Eff. August 1, 2015;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017;

Readopted Eff. September 1, 2026.