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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: Stock records

HMEXSH2170 | General structure and nature of the Exports Shops regime: Stock records

From HM Revenue & Customs · Holding and Movements Export Shops

Receipts are normally by case – there should be a full audit trail from date ofreceipt to final location in the shop by unique stock (product) number. The audit trailshould include detail of calculation down to unit level.

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