HMEXSH2070 - Approval of Export Shops: Conditions of approval
The setting of conditions, access to the warehouse and office accommodation for visiting officers, security of premises and the display of (This content has been withheld because of exemptions in the Freedom of Information Act 2000) etc are the same as for a trade facility excise warehouse.
It should be remembered that Export Shops are trade facility warehouses so the conditions will be more restrictive than for general warehouses. There are several conditions that will apply to all Export Shops, with others applying only to Dual Stock or Common Stock sites.
Where the Export Shop is situated within a common lounge, approval must be considered along with the examination station approval issued by the Customs staff.
A premises guarantee will apply if the potential duty due on the average end of month duty suspended stock in a 12-month period is £100,000 or more. A scale of guarantees is given in X99: Warehousing.
A movement guarantee may also be required if removals, other than by retail sale, are made. For example, a transfer of stock between Export shops at different terminals of the same airport and operated by the same warehouse keeper.