General structure and nature of the Export Shops regime: The Special Payment Scheme
The Special payment scheme requires a monthly return to be submitted and any duty due tobe paid via a duty deferment account.
Prior to the start of trading an agreed amount of excise duty is paid by thewarehousekeeper to cover the expected duty liability for the next accounting period. Thisamount will be the same each month but can be reviewed each year. The amount is themonthly mean average of the duty liability over the past calendar year. Where there is notrader history, an amount can be based on the expected monthly liability and reviewedafter 6 months of trading.
When an export shop warehousekeeper starts using this scheme the first advance paymentmust be made before the first accounting period under the scheme has ended and willnormally be made by cheque to the accounting office in Liverpool. The second advancepayment will be payable at the same time the first duty amount for the first accountingperiod is due and will be collected via duty deferment. Future advance payments willfollow accordingly.