SPE15645 - Discharge of the customs warehousing procedure: sales from export/duty free shops

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Sales from export or duty free shops to entitled passengers (travelling to destinations outside the UK) and non-entitled passengers are controlled at the point of sale. Where (incidental) sales are made to non-entitled passengers, the records are to be noted and declarations made under the SCDP Entry in Declarants Records (EIDR) with the following information to evidence the discharge of the customs warehousing procedure:

The travellers boarding card reference number	The export destination
Details relating to the sales invoice	Description of the goods

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.