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    1. Home
    HMRC internal manual

    Holding and Movements Export Shops

    From:
    HM Revenue & Customs
    Published
    13 April 2016
    Updated:
    26 January 2021 - See all updates
    1. Back to contents

    HMEXSH2000 - General structure and nature of the Exports Shops regime: Contents

    1. HMEXSH2010
      Outline of the Export Shops warehousing regime
    2. HMEXSH2020
      Scenarios for Export Shop warehouses
    3. HMEXSH2030
      Electronic Point of Sale (EPOS) Systems
    4. HMEXSH2040
      Flight Sheets
    5. HMEXSH2050
      Boarding Cards
    6. HMEXSH2060
      Approval of Export Shops
    7. HMEXSH2080
      Conditions specific to all Export Shops: contents
    8. HMEXSH2100
      Notice to export intact
    9. HMEXSH2110
      Annex Warehouses
    10. HMEXSH2120
      Limits on approvals
    11. HMEXSH2130
      Security
    12. HMEXSH2140
      Dual Stock Locations
    13. HMEXSH2150
      Common Stock Locations
    14. HMEXSH2160
      Other conditions
    15. HMEXSH2170
      Stock Records
    16. HMEXSH2180
      Duty Points
    17. HMEXSH2190
      Common Stock
    18. HMEXSH2200
      Special Payment Scheme
    19. HMEXSH2210
      How the duty amount is calculated
    20. HMEXSH2220
      Common breaches of the Export Shop warehouse regulations
    21. HMEXSH2230
      Miscellaneous items: contents
    22. HMEXSH2270
      Record keeping requirements
    23. HMEXSH2280
      Who is liable for the excise duty?
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