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HMRC internal manual

Holding and Movements Export Shops

General structure and nature of the Export Shops warehousing regime: Record keeping requirements

Export Shop warehousekeepers are Revenue Traders as defined by CEMA.

As such, primary law in CEMA provides a legal requirement for them:

  • to keep records (Section 118A); and
  • and others to furnish information and produce documents (Section 118B).

CEMA also provides the legal vires for the Revenue Traders (Accounts and Records)Regulations 1992.

These regulations provide details of the records that must be kept and requirements thatmust be met including:

  • invoices, accounts, any business record;
  • particulars to go in an excise duty account; and
  • particulars relating to excise duty points and the calculation of excise duty due.

For further details refer to Notice 206.