The Customs Warehousing (Victualling) Regulations 1991
Commission Regulation (EEC) No. 3665/87, which lays down rules for the application of the system of Common Agricultural Policy (CAP) export refunds, provides that supplies which are intended for the victualling of (ie for use as stores on) seagoing vessels, aircraft serving international (including intra-Community) routes and oil rigs, are treated as exports from the Community. A victualling warehouse is a customs warehouse specifically approved for the advance payment of CAP export refunds to certain exporters of agricultural produce. Eligible goods qualify for the advance payment of export refund at the time of their deposit in a victualling warehouse.