HMEXSH2150 - General structure and nature of the Exports Shops regime: Common stock locations

Tobacco products, with the exception of fine cigars (as defined in Notice 197A), are excluded from common stock. This is because of the requirement for fiscal marks on specified tobacco products sold to non-entitled passengers. Due to this exclusion, common stock locations will also be dual stock locations, but only for tobacco products.

Common stock allows alcohol products to have an indeterminate duty status until point of sale. This can only be done if the Export Shop warehouse is approved for the Special Payment Scheme. A separate authorisation letter is required for this outlining the various conditions imposed by law, on the use of this scheme. Notice 197A contains more information.

The Special Payment Scheme can only be used where sales, not the number of passengers, is at least 50% to entitled passengers. A duty deferment account is required.

The EPOS must be capable of identifying all sales of alcohol products and fine cigars to entitled passengers during an accounting period and this is to be verified by the CAS.