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HMRC internal manual

Holding and Movements Export Shops

HM Revenue & Customs
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General structure and nature of the Exports Shops regime: Dual Stock Locations

It is a prerequisite that co-storage of duty suspended and duty paid goods is given in theExport Shop approval for dual stock locations.

There must be satisfactory management checks to ensure that staff members are properlytrained in identifying entitled passengers and duty suspended stock. This is essentialwhere tobacco products are concerned as duty suspended tobacco products do not carry UKfiscal marks

The general condition that every product is to have a unique stock number is especiallyrelevant here as this will help prevent substitution of duty suspended stock for dutypaid. In practice, the stock number will be the product code (usually stored as abarcode).

Dual stock needs to be easily identifiable as either duty suspended or duty paid. Theredoes not need to be a physically separated area for duty suspended stock; both types ofstock can be on the same shelf, but grouped separately. This allows same product types,but with different duty status, to be displayed in the same location. However, should thestock records not be capable of accurately recording the physical location of stock then aseparate clearly defined area for duty suspended stock should be incorporated in the shopfloor design. Whether the area needs to be separated by a barrier depends upon the risk ofdivision. Generally anything other than low risk of division would warrant barriers.Barriers need not be floor to ceiling but give the appearance of being substantial –‘tensor’ style barriers that relay on rope or webbing are not suitable.