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Updates: Holding and Movements Export Shops

2020

7 September 2020 published amendments

Guide to calculating excise duty: Spirits

updated figure

24 August 2020 published amendments

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.

13 July 2020 published amendments

Guide to calculating excise duty: Spirits

Updated calculations

16 March 2020 published amendments

Guide to calculating excise duty: Spirits

updated

2019

22 October 2019 published amendments

General structure and nature of the Exports Shops regime: Outline of the Exports Shops warehousing regime

Grammatical errors amended. Replaced 'C&E' with 'HMRC'

2 September 2019 published amendments

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.

28 June 2019 published amendments

Guide to calculating excise duty: Tobacco

Introduction of new duty category: Tobacco for heating.