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HMRC internal manual

Holding and Movements Export Shops

HMEXSH2245 - Miscellaneous items: Pre-ordering


Pre-ordering is allowed. This can be by any means, such as telephone and Internet ordering. Only non-entitled passengers can collect their duty paid goods on arrival back in the UK.

Entitled passengers cannot collect duty suspended goods on their return to the UK, as the goods must be exported. They can only collect them at the time of departing. The export shop operator must be satisfied that the passenger is an entitled passenger before releasing the goods.

For non-entitled passengers the goods can be collected on return to the UK, either from the same Export Shop or, if there is a reciprocating arrangement, at another Export Shop in another UK airport. (Export Shop Regs 2000, Schedule, paragraph 5(b)).