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Official guidance
Holding and Movements Export Shops

HMEXSH2080 · Conditions specific to all Export Shops

  • HMEXSH2085 · Notice of cessation
  • HMEXSH2090 · Entitled passengers
  • HMEXSH2095 · Receipts
  1. Conditions specific to all Export Shops: Contents
  2. Conditions specific to all Export Shops: Notice of cessation

HMEXSH2085 | Conditions specific to all Export Shops: Notice of cessation

From HM Revenue & Customs · Holding and Movements Export Shops

It is a legal requirement that 30 days notice of cessation of trading is required as shown in regulation 4 (2) of the Export Goods (Export Shops) Regulations 2000.

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