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HMRC internal manual

Holding and Movements Export Shops

Introduction: Scope and coverage

This is the Export Shops Assurance Guidance. It provides guidance on good practicetechniques. These may be applied to identify non-compliance and to perform assuranceactivity on traders who operate Export Shops

The book is written in section layout for ease of reference:

HMEXSH2000 is a general introduction. This section providesinformation on the general structure and nature of the Export Shop warehousing regime.

HMEXSH3000 contains guidance on assurance activities settingout objectives and describing areas where risks may be encountered. It is intended toassist in the formation of audit plans under systems based control and in accordance withdepartmental audit standards. This information is intended to assist officers in problemcases, targeting techniques, effective assurance practices and credibility checking.

This guidance has been written for excise assurance officers using system-based controls.However, Export shops are excise warehouses and may be subject to controls and checkscarried out by Holding & Movement teams.

HMEXSH4000 contains separate links to risk/compliance tables.These tables highlight the common risks within the Export Shop environment and details ofsuggested controls to counter these risks.

HMEXSH5000 contains a guide to duty calculations fordifferent classes of excise goods.

HMEXSH6000 contains an aide memoir to assist SIFT officers inselecting visiting assurance


HMEXSH7000 contains details of the Special Payment Scheme.