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Holding and Movements Export Shops
Publication Date:
2021
Publisher:
Bloomsbury Professional
Copyright:
2021 Crown
Holding and Movements Export Shops
Holding and Movement Export Shops Guidance Manual
Last update
: 30th January 2021
GO
Contents
Contents
Expand All
Collapse All
Close section
HMEXSH1000: Introduction
HMEXSH1010: Introduction: Scope and coverage
HMEXSH1020: Introduction: Responsibility for guidance
Close section
HMEXSH2000: General structure and nature of the Exports Shops Regime
HMEXSH2010: Outline of the Export Shops warehousing regime
HMEXSH2020: Scenarios for Export Shop warehouses
HMEXSH2030: Electronic Point of Sale (EPOS) Systems
HMEXSH2040: Flight Sheets
HMEXSH2050: Boarding Cards
HMEXSH2060: Approval of Export Shops
HMEXSH2080: Conditions specific to all Export Shops
HMEXSH2100: Notice to export intact
HMEXSH2110: Annex Warehouses
HMEXSH2120: Limits on approvals
HMEXSH2130: Security
HMEXSH2140: Dual Stock Locations
HMEXSH2150: Common Stock Locations
HMEXSH2160: Other conditions
HMEXSH2170: Stock Records
HMEXSH2180: Duty Points
HMEXSH2190: Common Stock
HMEXSH2200: Special Payment Scheme
HMEXSH2210: How the duty amount is calculated
HMEXSH2220: Common breaches of the Export Shop warehouse regulations
HMEXSH2230: Miscellaneous items
HMEXSH2270: Record keeping requirements
HMEXSH2280: Who is liable for the excise duty?
Close section
HMEXSH3000: Assurance activities and risk identification
HMEXSH3010: Assurance activities and risk identification: Assurance objectives
HMEXSH3020: Assurance activities and risk identification: Identification of systems requiring audit
HMEXSH3030: Assurance activities and risk identification: Risks
HMEXSH3040: Assurance activities and risk identification: Receipts
HMEXSH3050: Storage and Stocktaking
HMEXSH3070: Assurance activities and risk identification: Broadbanding
HMEXSH3080: Assurance activities and risk identification: Deliveries via retail sales
HMEXSH3090: Assurance activities and risk identification: Layout
HMEXSH3100: Assurance activities and risk identification: Mystery Shoppers
HMEXSH3110: Assurance activities and risk identification: Sales to Working Aircrew
HMEXSH3120: Assurance activities and risk identification: Sales to General Aviation passengers and crew
HMEXSH3130: Assurance activities and risk identification: Cancelled flights and buy back arrangements
HMEXSH3140: Assurance activities and risk identification: Broached Goods
HMEXSH3150: Assurance activities and risk identification: Diversion
HMEXSH3160: Assurance activities and risk identification: Adjudication Case
HMEXSH3170: Assurance activities and risk identification: Basic and substantive checks
HMEXSH3180: Assurance activities and risk identification: Compliance and Credibility checks
HMEXSH3190: Approvals
HMEXSH3220: Assurance activities and risk identification: Whole trader assurance
HMEXSH3230: Assurance activities and risk identification: Large trader assurance
HMEXSH3240: Dealing with irregularities
HMEXSH3270: Assurance activities and risk identification: Sources of information
Close section
HMEXSH4000: Export Shops risk and compliance information
HMEXSH4010: Export Shops risk and compliance information: Risks and controls for Export Shops approval and the receipt, storage and removal of goods
Close section
HMEXSH5000: Guide to calculating excise duty
HMEXSH5010: Guide to calculating excise duty: Wine and Cider
HMEXSH5020: Guide to calculating excise duty: Beer
HMEXSH5030: Spirit
HMEXSH5040: Tobacco
Close section
HMEXSH6000: SIFT Aide - memoir
HMEXSH6010: SIFT Aide - memoir: Risk group 1 - Trader's past history
HMEXSH6020: SIFT Aide - memoir: Risk group 2 - Goods factors
HMEXSH6030: SIFT Aide - memoir: Risk group 3 - Intelligence matters
Close section
HMEXSH7000: Special Payment Scheme
HMEXSH7010: How the scheme works
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18.97.14.86