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HMRC internal manual

Holding and Movements Export Shops

General structure and nature of the Export Shops warehousing regime: Who is liable for the excise duty?

The Excise Goods (Export Shops) Regulations 2000, regulation 11(5) states that:

“The person liable to pay the duty at the excise duty point shall be”:

  1. in any case where the excise goods are supplied to an entitled passenger who subsequently fails to leave the United Kingdom with those goods, that passenger,

  2. in any other case, the authorized warehousekeeper.”

Where “a” above applies, it usually involves an offence under CEMA section170. This will normally be dealt with by Customs.

The warehousekeeper will be liable under the Export Shops regulation 11(5)(b) fordiscrepancies in warehouse and for any sales of duty suspended goods to non-entitledpassengers. This would include any sales where the warehousekeeper did not instigate anychecks to confirm passenger entitlement (Export Shops regulation 8(1)). Assessment forexcise duty should be raised on form EX601. Detailed information on assessments can befound in X-51. Also refer to form EX603 (Excise Assessment/Civil Penalty –Explanatory Notes).