HMEXSH2065 - 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 of the shop and authorising of the warehouse keeper, with the local office being requested to perform the pre-approval visits. You should use the results of these, and your local knowledge, 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 deal with:

  • 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 imposed and the reasons for your decision. You must send the report to the NRU within 2 days of your visit.