Excise Information Sheet 1 (2017): export shops - goods returned by passengers

Information sheet about the law and policy on export shop operators accepting returns of excise goods previously sold to entitled passengers.



Excise goods within the export shop regime are held in duty suspension. When the excise goods are supplied to an entitled passenger, they are supplied duty-free subject to the conditions of that relief. The condition of relief from duty is that the passenger must present to the shop operator, before the sale is made, a transport document for a voyage or flight to a destination outside the territory of the EU, and travel with the goods to that destination.

Published 4 April 2017