Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Holding and Movements Export Shops

From
HM Revenue & Customs
Updated
, see all updates

General structure and nature of the Exports Shops regime: Contents

  1. HMEXSH2010
    General structure and nature of the Exports Shops regime: Outline of the Exports Shops warehousing regime
  2. HMEXSH2020
    General structure and nature of the Exports Shops regime: Scenarios for Export Shop warehouses
  3. HMEXSH2030
    General structure and nature of the Exports Shops regime: Electronic Point of Sale (EPOS) Systems
  4. HMEXSH2040
    General structure and nature of the Exports Shops regime: Flight Sheets
  5. HMEXSH2050
    General structure and nature of the Exports Shops regime: Boarding Cards
  6. HMEXSH2060
    Approval of Export Shops: Contents
  7. HMEXSH2080
    Conditions specific to all Export Shops: Contents
  8. HMEXSH2100
    General structure and nature of the Exports Shops regime: Notice to export intact
  9. HMEXSH2110
    General structure and nature of the Exports Shops regime: Annex warehouses
  10. HMEXSH2120
    General structure and nature of the Exports Shops regime: Limits on removals
  11. HMEXSH2130
    General structure and nature of the Exports Shops regime: Security
  12. HMEXSH2140
    General structure and nature of the Exports Shops regime: Dual Stock Locations
  13. HMEXSH2150
    General structure and nature of the Exports Shops regime: Common stock locations
  14. HMEXSH2160
    General structure and nature of the Exports Shops regime: Other conditions
  15. HMEXSH2170
    General structure and nature of the Exports Shops regime: Stock records
  16. HMEXSH2180
    General structure and nature of the Exports Shops regime: Duty Points
  17. HMEXSH2190
    General structure and nature of the Export Shops regime: Common Stock
  18. HMEXSH2200
    General structure and nature of the Export Shops regime: The Special Payment Scheme
  19. HMEXSH2210
    General structure and nature of the Export Shops warehousing regime: How the duty is calculated
  20. HMEXSH2220
    General structure and nature of the Export Shops warehousing regime: Common breaches of the Export Shop warehouse regulations
  21. HMEXSH2230
    Miscellaneous items: Contents
  22. HMEXSH2270
    General structure and nature of the Export Shops warehousing regime: Record keeping requirements
  23. HMEXSH2280
    General structure and nature of the Export Shops warehousing regime: Who is liable for the excise duty?