The ones that know what they are doing and that is virtually all of them. Pay a Ships Agent to fill out the forms and sheppard the paperwork. Technically you do not owe the duty on the "ships stores" you end up leaving with. Under BVI Law you are supposed to declare everything coming in and when you clear out you report what you are exporting and get a "drawback" of 90 percent of any duty you paid coming in.

For those that think this is crazy. We are by law required to declare our coolers of foods we are bringing in. Sometimes they take the time and effort to collect some duty other times the staff forgoes the effort or legally required work. If one of us had 1,000 dollars worth of caviar or other fine gourmet consumables concealed in our bag unreported that person would be a smuggler. Boats coming over from the USVI and other places and showing up with forms falsely declaring nothing of value on the boat have been stopped, arrested, and harassed for years.

If you purchase provisions on St. John or ST. Thomas and clear customs in the BVI you are supposed to report what you are importing and pay duty on it. You can ask for 90% of your money back when you leave for anything "unopened".

Those big expensive crewed boats keep an exact record of anything opened or purchased for the charter and bill the charter principle back for every penny of it. When you do a real charter you send a wire 30 days before the charter with your APA "Advance Provisioning Allowance". That is usually 25 percent of the original cost of the charter. So on a $100,000 charter you send another $25,000 for food and booze to stock the boat to your preferences. The exact amounts are settled up +/- at the end of the charter using the exact records that are kept for everything that happens on those boats.