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HMRC internal manual

Holding and Movements Export Shops

General structure and nature of the Exports Shops regime: Common stock locations

Tobacco products, with the exception of fine cigars (as defined in Notice 197A), areexcluded from common stock. This is because of the requirement for fiscal marks onspecified tobacco products sold to non-entitled passengers. Due to this exclusion, commonstock locations will also be dual stock locations, but only for tobacco products.

Common stock allows alcohol products to have an indeterminate duty status until point ofsale. This can only be done if the Export Shop warehouse is approved for the SpecialPayment Scheme. A separate authorisation letter is required for this outlining the variousconditions imposed by law, on the use of this scheme. Notice 197A contains moreinformation.

The Special Payment Scheme can only be used where sales, not the number of passengers, isat least 50% to entitled passengers. A duty deferment account is required.

The EPOS must be capable of identifying all sales of alcohol products and fine cigars toentitled passengers during an accounting period and this is to be verified by the CAS.