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The Export Shop can receive cased excise goods and store those goods uncased for onward retail sale from the shop but is restricted to receiving only the following:

• beer;
• wine;
• cider and perry;
• spirits; and
• tobacco products (but see pages HMEXSH2140 and HMEXSH2150 for dual stock and common stock).

These goods may be uncased into units for sale as specified in the Export Shop warehouse approval.

Apart from common stock, all products held in an Export Shop must be individually identifiable as being either duty free or duty paid. This can either be by product labelling or packet/bottle size. Whilst it is possible for only the bar code to be utilised, passengers will not be able to readily identify the same products duty status so other means of differentiation should also be used.