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HMRC internal manual

Holding and Movements Export Shops

HM Revenue & Customs
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General structure and nature of the Exports Shops regime: Electronic Point of Sale (EPOS) Systems

The till systems operated by Export Shops are usually EPOS systems which also form part ofa computerised stock control system.

The EPOS system requires the passenger’s flight number to be input at the time ofsale. This will either:

  • generate a message on the till regarding the passenger’s entitlement status and the till operator will then have to check that the correct duty status goods are sold to the passenger; or
  • link the flight number to the product barcode causing an error message should the wrong duty status product be scanned for that flight number.

The flight number data is provided by the Aviation authority and downloaded into theshop’s EPOS.

Any new Export Shop intending to use EPOS must be checked by CAS.

Sometimes the warehouse keeper will propose a separate till just for 3rd country sales– this is to be carefully considered as stringent management checks need to be inplace to prevent the use of the till for any sale when the shop is busy or other tills areout of service.