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HMRC internal manual

Holding and Movements Export Shops

General structure and nature of the Exports Shops regime: Outline of the Exports Shops warehousing regime

The Customs and Excise Management Act 1979 (CEMA) section 92 provides the legal vires forpremises to be approved as Excise Warehouses, with the Excise Warehousing (Etc)Regulations 1988 and the Excise Goods (Holding, Movement, Warehousing and REDS)Regulations 1992 providing the legal framework for the receipt, storage and removal ofexcise goods in an excise warehouse. The Warehouse keepers and Owners of Warehoused GoodsRegulations 1999 also apply:

  • An Export Shop is approved under Section 92 of CEMA as a trade facility excise warehouse. Additionally it is also registered under the Excise Goods (Export Shops) Regulations 2000 (the Export Shops Regs).
  • Export Shops may only be approved when situated ‘airside’ at an airport or seaport serving 3rd country destinations. Airside is the term used to specify the area of an airport or seaport beyond security controls. It is not exempt from any C&E or social laws and is not to be treated as being outside the UK.
  • Currently there are no export shops at seaports and for ease of reading this guidance reflects this, however the words seaport, voyage and vessel can be substituted for airport, flight and aircraft respectively.
  • Export Shops are unique in that they can remove goods from warehouse for retail sale. They can sell duty suspended goods only to entitled passengers. An entitled passenger is a passenger going to a 3rd country destination (this includes Channel Isles and the Canary Isles). A non-entitled passenger is a passenger making either a UK domestic or an intra-EU flight. By agreement with Customs & Excise they may also sell duty paid goods to staff who have a legitimate right to be airside.