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HMRC internal manual

Holding and Movements Export Shops

From
HM Revenue & Customs
Updated
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Approval of Export Shops: Pre - approval

Export Shops are to be approved in the same manner as trade facility excise warehouses.The National Registration Unit (NRU) at Glasgow will be responsible for the approval ofthe shop and authorising of the warehouse keeper, with the local office being requested toperform the pre-approval visits. You should use the results of these, and your localknowledge, to form a view on whether you should approve the warehouse.

In particular you should ensure that there are adequate management checks in place to dealwith:

  • the receipt of goods;
  • the identification of duty status;
  • the storage of goods, both in a storage area (approved under the same Export Approval) and within the shop itself;
  • the identification of entitled passengers;
  • the selling of duty-suspended goods to entitled passengers;
  • Electronic Point Of Sale (EPOS) systems are adequate; and
  • security is adequate for the layout and passenger numbers.

After the visit you must complete a visit report detailing the checks you carried out,your decision on whether approval should be allowed, whether conditions should be imposedand the reasons for your decision. You must send the report to the NRU within 2 days ofyour visit.