HMEXSH2270 - General structure and nature of the Export Shops warehousing regime: Record keeping requirements

Export Shop warehousekeepers are Revenue Traders as defined by CEMA.

As such, primary law in CEMA provides a legal requirement for them:

  • to keep records (Section 118A); and
  • and others to furnish information and produce documents (Section 118B).

CEMA also provides the legal vires for the Revenue Traders (Accounts and Records)Regulations 1992.

»Ê¹ÚÌåÓýappse regulations provide details of the records that must be kept and requirements thatmust be met including:

  • invoices, accounts, any business record;
  • particulars to go in an excise duty account; and
  • particulars relating to excise duty points and the calculation of excise duty due.

For further details refer to .