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 traders responsibilities under this regime refer to(This content has been withheld because of exemptions in the Freedom of Information Act 2000)