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Official guidance
Holding and Movements Export Shops

HMEXSH2000 · General structure and nature of the Exports Shops regime

  • HMEXSH2010 · Outline of the Exports Shops warehousing regime
  • HMEXSH2020 · Scenarios for Export Shop warehouses
  • HMEXSH2030 · Electronic Point of Sale (EPOS) Systems
  • HMEXSH2040 · Flight Sheets
  • HMEXSH2050 · Boarding Cards
  • HMEXSH2060 · Approval of Export Shops
  • HMEXSH2080 · Conditions specific to all Export Shops
  • HMEXSH2100 · Notice to export intact
  • HMEXSH2110 · Annex warehouses
  • HMEXSH2120 · Limits on removals
  • HMEXSH2130 · Security
  • HMEXSH2140 · Dual Stock Locations
  • HMEXSH2150 · Common stock locations
  • HMEXSH2160 · Other conditions
  • HMEXSH2170 · Stock records
  • HMEXSH2180 · Duty Points
  • HMEXSH2190 · General structure and nature of the Export Shops regime: Common Stock
  • HMEXSH2200 · General structure and nature of the Export Shops regime: The Special Payment Scheme
  • HMEXSH2210 · General structure and nature of the Export Shops warehousing regime: How the duty is calculated
  • HMEXSH2220 · General structure and nature of the Export Shops warehousing regime: Common breaches of the Export Shop warehouse regulations
  • HMEXSH2230 · Miscellaneous items
  • HMEXSH2270 · General structure and nature of the Export Shops warehousing regime: Record keeping requirements
  • HMEXSH2280 · General structure and nature of the Export Shops warehousing regime: Who is liable for the excise duty?
  1. General structure and nature of the Exports Shops regime: Contents
  2. General structure and nature of the Exports Shops regime: Notice to export intact

HMEXSH2100 | General structure and nature of the Exports Shops regime: Notice to export intact

From HM Revenue & Customs · Holding and Movements Export Shops

There must be notices telling passengers that duty free goods must be exported from the UK in an intact condition. This can be by notices placed at each till or on the carrier bags used to take the goods away.

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