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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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