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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: Duty Points

Only entitled passengers can remove duty suspended goods. This means that non-entitledpassengers (and staff) must be supplied with duty paid goods. As a trade facilitywarehouse the export shop can not make removals to home use (apart from authorised one-offmovements) so the duty point is normally at the time when goods are deposited into theexport shop - this includes annexe warehouses granted under the same approval as theExport Shop warehouse. In practice the supplying warehouse will remove the goods tohome-use.

The only times when this duty point does not occur will be on:

  • sales of duty suspended goods to entitled passengers (travelling to a non-EU destination) – this is classed as an export;
  • duty suspended goods removed to another export shop in the same port or airport and operated by the same warehousekeeper – this is an intra warehouse removal;
  • duty suspended goods returned to the original supplying general warehouse – this is an intra warehouse removal;
  • duty suspended goods removed under special conditions approved individually by the local office – this is a removal allowed under Export Shop Regs 9(4). A full audit trail must be in place; and
  • common stock sold to non-entitled passengers - here the time of sale is the duty point (Export Shop Regs 11(2)(b)).