HMEXSH2180 - General structure and nature of the Exports Shops regime: Duty Points

Only entitled passengers can remove duty suspended goods. This means that non-entitled passengers (and staff) must be supplied with duty paid goods. As a trade facility warehouse the export shop can not make removals to home use (apart from authorised one-off movements) so the duty point is normally at the time when goods are deposited into the export shop - this includes annexe warehouses granted under the same approval as the Export Shop warehouse. In practice the supplying warehouse will remove the goods to home-use.

The only times when this duty point does not occur will be on:

• sales of duty suspended goods to entitled passengers (travelling to a non-EU destination) – this is classed as an export;
• duty suspended goods removed to another export shop in the same port or airport and operated by the same warehousekeeper – this is an intra warehouse removal;
• duty suspended goods returned to the original supplying general warehouse – this is an intra warehouse removal;
• duty suspended goods removed under special conditions approved individually by the local office – this is a removal allowed under Export Shop Regs 9(4). A full audit trail must be in place; and
• common stock sold to non-entitled passengers - here the time of sale is the duty point (Export Shop Regs 11(2)(b)).