SECTION .0800 ‑ SHIP CHANDLER'S PERMIT

14B NCAC 15C .0801      DEFINITIONS

As used in this Section:

(1)           "Export Warehouse" or "Internal Revenue Warehouse" means a warehouse with an Internal Revenue Bond and subject to Internal Revenue Service regulations.

(2)           "Ocean‑going vessel" means as defined in G.S. 18B-106(b).

(3)           "Ship chandler" means a retail or wholesale agent engaging in the storage and sale of goods and equipment to ocean‑going vessels. Typical goods and equipment include food, water, spare parts and tools, safety equipment, cleaning materials, ropes, paints, lubricants, marine chemicals, and cabin and galley supplies.

(4)           "United States Customs Bonded Warehouse" means a private bonded warehouse used for the storage of only imported merchandise, either belonging or consigned to the proprietor, or a public bonded warehouse used for the storage of only imported merchandise.

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 .0801 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.