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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: supplies to export/duty free shops located portside or airside

Goods intended as supplies for export or duty free shops may only be transferred to the shop if it is separately authorised as a customs warehouse. If the export shop does not hold a customs warehouse authorisation the goods must be declared to free circulation, with any customs duty and import VAT paid prior to the supply being made.