Skip to content
Solved

HMEXSH2120 | General structure and nature of the Exports Shops regime: Limits on removals

From HM Revenue & Customs · Holding and Movements Export Shops

Removals are limited to:

  • passengers;

  • (by agreement) staff who are legitimately allowed airside;

  • the supplying general warehouse;

  • between the approved annexe warehouse and the shop; and

  • another Export Shop operated by the same warehousekeeper and at the same port.

Other removals require individual approval – this includes any removed for photographic promotions