Skip to content
Solved
SearchBrowse
Sign in

Contents

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: Security

HMEXSH2130 | General structure and nature of the Exports Shops regime: Security

From HM Revenue & Customs · Holding and Movements Export Shops

Export Shops by their nature will have far greater numbers of people entering them than general warehouses so security measures need to be in place to stop theft by passengers as well as by staff. There should be adequate management checks to stop staff collusion with passengers (i.e. 3rd country flight number being entered, allowing a non-entitled passenger to purchase duty suspended goods). Theft of duty suspended stock is to be treated as a discrepancy in warehouse with duty liable.

PreviousNext
PrivacyTerms