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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: Boarding Cards

The warehouse keeper must be satisfied that passengers are entitled to purchase duty freegoods. This is done by reference to the passenger’s travel document. Normally thiswill be the boarding card. Boarding cards should meet the requirements set out in Notice 197A.

The use of boarding cards to identify the passenger’s entitlement is the primarycontrol mechanism for removals from an Export Shop – any requests for variation tothis are to be diligently examined to see if they facilitate a way for this control to beabused, either by staff or by passengers.