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HMRC internal manual

Holding and Movements Export Shops

General structure and nature of the Exports Shops regime: Limits on removals

Removals are limited to:

  • passengers;
  • (by agreement) staff who are legitimately allowed airside;
  • the supplying general warehouse;
  • between the approved annexe warehouse and the shop; and
  • another Export Shop operated by the same warehousekeeper and at the same port.

Other removals require individual approval – this includes any removed forphotographic promotions