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HMRC internal manual

Holding and Movements Export Shops

HMEXSH2130 - General structure and nature of the Exports Shops regime: Security


Export Shops by their nature will have far greater numbers of people entering them than general warehouses so security measures need to be in place to stop theft by passengers as well as by staff. There should be adequate management checks to stop staff collusion with passengers (i.e. 3rd country flight number being entered, allowing a non-entitled passenger to purchase duty suspended goods). Theft of duty suspended stock is to be treated as a discrepancy in warehouse with duty liable.