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HMRC internal manual

Holding and Movements Export Shops

Miscellaneous items: Pre-ordering

Pre-ordering is allowed. This can be by any means, such as telephone and Internetordering. Only non-entitled passengers can collect their duty paid goods on arrival backin the UK.

Entitled passengers cannot collect duty suspended goods on their return to the UK, as thegoods must be exported. They can only collect them at the time of departing. The exportshop operator must be satisfied that the passenger is an entitled passenger beforereleasing the goods.

For non-entitled passengers the goods can be collected on return to the UK, either fromthe same Export Shop or, if there is a reciprocating arrangement, at another Export Shopin another UK airport. (Export Shop Regs 2000, Schedule, paragraph 5(b)).