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HMRC internal manual

Holding and Movements Export Shops

Assurance activities and risk identification: Sources of information

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Duty Free U of E
HM Revenue and Customs
Clarkson House
Rhodaus Town
Telephone: 01227 783709 or 783710
Fax: 01227 783635
E-mail: UE, Dutyfree, Canterbury {SEE}

  • Liverpool Accounting Centre who can provide detailed accounting information of Export Shops using the Special Payment Scheme.
  • Excise Warehousing U of E at Glasgow who hold a register of approvals and WOWGR registrations.
  • Customs Local Office for the Airport who deal with Examination Station Approvals.
  • VAT assurance officers – be aware of VAT implications within the Export Shops regime.