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HMRC internal manual

Holding and Movements Export Shops

General structure and nature of the Exports Shops regime: Flight Sheets

If EPOS is not available for use the warehouse keeper will need to keep a record of salesshowing the passenger’s entitlement. These are known as flight sheets. The use offlight sheets will need the boarding card details to be examined carefully and for thestaff to be knowledgeable as to what destinations are outside the EU.