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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: Annex warehouses

HMEXSH2110 | General structure and nature of the Exports Shops regime: Annex warehouses

From HM Revenue & Customs · Holding and Movements Export Shops

Sometimes an Export Shop will have a storage area not connected to the shop, transferring stock to the shop when the shelves become empty. The remote storage area is to be approved under the same approval as the Export Shop as an annexe warehouse, unless the remote storage area can meet the criteria for a general warehouse. Annexe warehouses to Export shops must:

  • be located within the airport perimeter;

  • be secure; and

  • be included in the overall stock control system , which must be capable of providing an audit trail between the storage area and the shop.

Where an airport has more than one export shop approved for the same warehousekeeper the annexe warehouse can only be approved under one of the shops. This will generally be the shop with the largest throughput. Transfer of stock to the other shops should be done under interwarehouse transfer procedures using form W8.

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