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HMRC internal manual

Holding and Movements Export Shops

Miscellaneous items: Sales to staff

An ESC allows sales to staff who have a legitimate right to be ‘airside’. All sales to staff must be identifiable as such – a special ‘flight number’ could be used or some other way of electronically identifying these sales. All sales to staff must be made from duty paid stock.

Where the shop is located in a site where only sales to departing 3rd country passengers are made, under one-off arrangements excise goods may be removed to home use under normal warehousing procedures and the goods sold to staff. This will allow the shop to sell end of line and Christmas stock to staff. Specified tobacco goods (listed in regulation 21(2) of the Tobacco Products Regulations 2001 and section 14.4 of Notice 476) must not be put to home use, as they will not bear UK fiscal marks.

These sales must not be put through the Export Shop warehouse till, as the shop will not be approved for either dual stock or common stock.