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HMRC internal manual

Holding and Movements Export Shops

From
HM Revenue & Customs
Updated
, see all updates

Conditions specific to all Export Shops: Receipts

The Export Shop can receive cased excise goods and store those goods uncased for onwardretail sale from the shop but is restricted to receiving only the following:

  • beer;
  • wine;
  • cider and perry;
  • spirits; and
  • tobacco products (but see pages HMEXSH2140 and HMEXSH2150 for dual stock and common stock).

These goods may be uncased into units for sale as specified in the Export Shopwarehouse approval.

Apart from common stock, all products held in an Export Shop must be individuallyidentifiable as being either duty free or duty paid. This can either be by productlabelling or packet/bottle size. Whilst it is possible for only the bar code to beutilised, passengers will not be able to readily identify the same product’s dutystatus so other means of differentiation should also be used.