| HMEXSH1000 | Introduction |
| HMEXSH2000 | General structure and nature of the Export Shops regime |
| HMEXSH3000 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| HMEXSH4000 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| HMEXSH5000 | Guide to calculating excise duty |
| HMEXSH6000 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| HMEXSH7000 | Special Payment Scheme |
