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HMRC internal manual

Holding and Movements Export Shops

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.