Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Holding and Movements Export Shops

General structure and nature of the Export Shops warehousing regime: Common breaches of the Export Shop warehouse regulations

The main trader breaches of the Export Shop warehouse regulations are:

Remote storage facility not approved as an annex warehouse;

  • goods’ duty status not clearly identifiable and differentiated (Dual stock locations);
  • duty suspended goods sold to non-entitled passengers;
  • non-approved removals to warehouses other than the general supply warehouse or other Export Shop warehouse at the same airport and operated by the same warehousekeeper; and
  • non-approved removals to home use.

For a general overview of the trader’s responsibilities under this regime refer to(This content has been withheld because of exemptions in the Freedom of Information Act 2000)