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HMRC internal manual

Holding and Movements Export Shops

General structure and nature of the Exports Shops regime: Security

Export Shops by their nature will have far greater numbers of people entering them thangeneral warehouses so security measures need to be in place to stop theft by passengers aswell as by staff. There should be adequate management checks to stop staff collusion withpassengers (i.e. 3rd country flight number being entered, allowing a non-entitledpassenger to purchase duty suspended goods). Theft of duty suspended stock is to betreated as a discrepancy in warehouse with duty liable.