Holding and Movements Export Shops

HMEXSH1010 - Introduction: Scope and coverage

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

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

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

HMEXSH3000 contains guidance on assurance activities setting out objectives and describing areas where risks may be encountered. It is intended to assist in the formation of audit plans under systems based control and in accordance with departmental audit standards. This information is intended to assist officers in problem cases, 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 checks carried 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 of suggested controls to counter these risks.

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

HMEXSH6000 contains an aide memoir to assist SIFT officers in selecting visiting assurance events.

HMEXSH7000 contains details of the Special Payment Scheme.