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HMRC internal manual

Holding and Movements Export Shops

From
HM Revenue & Customs
Updated
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General structure and nature of the Exports Shops regime: Annex warehouses

Sometimes an Export Shop will have a storage area not connected to the shop, transferringstock to the shop when the shelves become empty. The remote storage area is to be approvedunder the same approval as the Export Shop as an annexe warehouse, unless the remotestorage area can meet the criteria for a general warehouse. Annexe warehouses to Exportshops must:

  • be located within the airport perimeter;
  • be secure; and
  • be included in the overall stock control system , which must be capable of providing an audit trail between the storage area and the shop.

Where an airport has more than one export shop approved for the same warehousekeeperthe annexe warehouse can only be approved under one of the shops. This will generally bethe shop with the largest throughput. Transfer of stock to the other shops should be doneunder interwarehouse transfer procedures using form W8.