SPE15640 - Discharge of the customs warehousing procedure: supplies to export/duty free shops located portside or airside

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

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.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.