INTRODUCTION The intent of this document is to provide shipowners/operators with general information on the requirements for complying with regulation 10 of Annex V. Compliance with the provisions of Annex V will require careful planning by the owner/operator and proper execution by shipboard personnel. When developing the most appropriate procedures for handling and storing garbage. Factors to take into account include type and size of the ship@ the area of operation (e.g. distance from nearest land)@ shipboard garbage processing equipment and storage space@ crew size@ duration of the voyage and regulations and reception facilities at ports of call.