HMEXSH2020 | General structure and nature of the Exports Shops regime: Scenarios for Export Shop warehouses

There are three possible scenarios for Export Shop warehouses:

• all sales to entitled passengers – the Export Shop must be situated in a location where only departing entitled passengers have access to it. (i.e. a terminal which only serves departing 3rd country flights);

• common stock sales – where it is possible to sell to both entitled and non-entitled passengers and the ratio of sales to entitled passengers is 50% or more and the Export Shop is separately authorised to use the Special Payment scheme; and

• dual stock sales – the Export Shop is situated in a place where both entitled and non- entitled passengers have access to it (i.e. a terminal which serves both 3rd country and intra-EU flights) but either the ratio of sales to entitled passengers is less than 50% or the Export Shop warehouse keeper does not want to be a Common Stock location.

Goods in customs duty suspension, for example electrical goods from Japan or Australian wine, may only be held in an Export Shop that has been separately approved as a Customs warehouse. Apart from the removal of customs duty free goods by entitled passengers the controls and method of assurance will be very similar to that for general customs warehouses (see R5-3). The controls for removal to entitled passengers will closely follow those for excise duty suspended goods.