General structure and nature of the Exports Shops regime: Scenarios for Export Shop warehouses
There are three possible scenarios for Export Shop warehouses:
- all sales to entitled passengers the Export Shop must be situated in a location where only departing entitled passengers have access to it. (i.e. a terminal which only serves departing 3rd country flights);
- common stock sales where it is possible to sell to both entitled and non-entitled passengers and the ratio of sales to entitled passengers is 50% or more and the Export Shop is separately authorised to use the Special Payment scheme; and
- dual stock sales the Export Shop is situated in a place where both entitled and non- entitled passengers have access to it (i.e. a terminal which serves both 3rd country and intra-EU flights) but either the ratio of sales to entitled passengers is less than 50% or the Export Shop warehouse keeper does not want to be a Common Stock location.
Goods in customs duty suspension, for example electrical goods from Japan or Australianwine, may only be held in an Export Shop that has been separately approved as a Customswarehouse. Apart from the removal of customs duty free goods by entitled passengers thecontrols and method of assurance will be very similar to that for general customswarehouses (see R5-3). The controls for removal to entitled passengers will closelyfollow those for excise duty suspended goods.