SPE15640 - Discharge of the customs warehousing procedure: supplies to export/duty free shops located portside or airside

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Goods intended as supplies for export or duty free shops may only be transferred to the shop if it is separately authorised as a customs warehouse. If the export shop does not hold a customs warehouse authorisation the goods must be declared to free circulation, with any customs duty and import VAT paid prior to the supply being made.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.