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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: sales from export/duty free shops

Sales from export or duty free shops to entitled passengers (travelling to destinations outside the EU) and non-entitled passengers are controlled at the point of sale. Where (incidental) sales are made to non-entitled passengers, the records are to be noted and declarations made under the CFSP Entry in Declarants Records (EIDR) with the following information to evidence the discharge of the customs warehousing procedure:

The travellers boarding card reference number The export destination
Details relating to the sales invoice Description of the goods