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HMRC internal manual

Holding and Movements Export Shops

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HM Revenue & Customs
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Approval of Export Shops: Conditions of approval

The setting of conditions, access to the warehouse and office accommodation for visitingofficers, 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 tradefacility excise warehouse.

It should be remembered that Export Shops are trade facility warehouses so the conditionswill be more restrictive than for general warehouses. There are several conditions thatwill apply to all Export Shops, with others applying only to Dual Stock or Common Stocksites.

Where the Export Shop is situated within a common lounge, approval must be consideredalong 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 dutysuspended stock in a 12-month period is £100,000 or more. A scale of guarantees is givenin X99: Warehousing.

A movement guarantee may also be required if removals, other than by retail sale, aremade. For example, a transfer of stock between Export shops at different terminals of thesame airport and operated by the same warehouse keeper.