HMEXSH2200 | General structure and nature of the Export Shops regime: The Special Payment Scheme

The Special payment scheme requires a monthly return to be submitted and any duty due to be paid via a duty deferment account.

Prior to the start of trading an agreed amount of excise duty is paid by the warehousekeeper to cover the expected duty liability for the next accounting period. This amount will be the same each month but can be reviewed each year. The amount is the monthly mean average of the duty liability over the past calendar year. Where there is no trader history, an amount can be based on the expected monthly liability and reviewed after 6 months of trading.

When an export shop warehousekeeper starts using this scheme the first advance payment must be made before the first accounting period under the scheme has ended and will normally be made by cheque to the accounting office in Liverpool. The second advance payment will be payable at the same time the first duty amount for the first accounting period is due and will be collected via duty deferment. Future advance payments will follow accordingly.