Stores and provisions on board are, limiting the analysis to the naval sphere, goods on board ships, supplied for incorporation as parts or accessories, intended for the operation of engines, machinery or equipment, food and other items to be consumed or sold on board, as described by Article 104(l) EU Reg. 2446/2015, without making any distinction between stores and provisions. Distinction that, on the other hand, is present in Italian legislation, particularly in Articles 252 and 267 ofDPR 43/1973 (TULD).

The latter, in fact, describes ship’s stores as “consumables of all kinds needed on board to ensure:

a) the satisfaction of the normal consumption needs of the crew members and passengers;

b) the powering of the ship’s or aircraft’s propulsion organs and the operation of other machinery and apparatus on board;

c) the maintenance and repair of the ship or aircraft as well as its equipment on board;

d) the preservation, processing and packing on board of goods carried,” differentiating them from equipment, which is conceived as durable goods whose use may be protracted over time. Examples are “machinery, tools, instruments, life-saving equipment, spare parts, furnishings and any other object susceptible to repeated use, intended for the ornamental service of the means of transport.”