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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: Entitled passengers

HMEXSH2090 | Conditions specific to all Export Shops: Entitled passengers

From HM Revenue & Customs · Holding and Movements Export Shops

It is a legal requirement for the warehouse keeper to be satisfied that a passenger attempting to purchase duty suspended goods is an entitled passenger who will immediately carry those goods away from the export shop and export them.

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