Further to our circular dated 9 October 2015 we are posting a number of questions and answers and we are grateful to Pandi Liquidadores SRL for providing further clarification on this challenging topic. Q&A 1. Is declaring the lube oil in the auxillary engines a new common customs "requirement"? We confirm that declaring the luboil in use in the sump tank and auxiliary engines has become a new common requirement from the customs, particularly that of San Nicolas. 2. Is there any publication setting out in precise terms / what are the current Customs House regulations in respect of declarations to be made by foreign vessels calling at Argentinian ports. As to what is to be declared in the ''ship's store list'' named as per the Customs Code in Spanish as ''manifesto de rancho'' section 507 of the Customs Code reads: Quote They are ''ship's store list'', i.e. the catering supplies and supplies of the vessel, fuel, spare parts, gear, utensils, groceries and other merchandise being on board the vessel for their own consumption and for its crew and passengers. Unquote On the other hand the section 135 refers to the documentation to be submitted by the vessel on arrival: Quote ship must bring on board for presentation to Customs Service: a) Cargo manifest b) Shore list there is no obligation to to put in the manifest the gear and utensils of the ship or the accompanied luggage of passengers. Unquote As it can be noted, '' ALL '' goods on board are in general covered by the contents of the section 507 of the Customs Code and are to be declared. The Customs Code does not, 'exhaustively' or 'in detail', indicate each item on board to be declared but do that in general. Hence, unfortunately our law is not very clear regarding the articles/stores and spares that should be declared in the store list. That is why several customs, San Lorenzo among them, have the criteria of requiring the declaration of all the articles onboard, with the exception of ship parts. Notwithstandin