Updates: Holding and Movements Export Shops
2026
Export Shops risk and compliance information: risks and controls for Export Shops: approvals
This page has been updated to just include approvals, additional pages have been created following the decision to separate the content into multiple pages.
Export Shops risk and compliance information: Contents
Contents page updated to include wrap around text and additional pages.
2020
Guide to calculating excise duty: Spirits
updated figure
General structure and nature of the Exports Shops regime: Flight Sheets
EU references removed and text changed to reflect that shop operators cannot seel duty free godds to pasengers travelling on UK domestic flights.
Guide to calculating excise duty: Spirits
Updated calculations
2019
Grammatical errors amended. Replaced 'C&E' with 'HMRC'
Guide to calculating excise duty: Tobacco
Updated the duty rates and added a line/link to inform where to get the up to date information.
Guide to calculating excise duty: Tobacco
Introduction of new duty category: Tobacco for heating.