The government has issued its full guidance on mandatory face covering in shops in England, less than 12 hours before the rules are due to come into force.

No 10 said that face coverings would be mandatory for all customers in enclosed public spaces including supermarkets, indoor shopping centres, transport hubs, banks and post offices.

The rules state they must also be worn when buying takeaway food and drink, although can be removed by customers in seating areas.

As has been the case with existing mandatory rules, like on London’s Underground network, face coverings will not be necessary for children under the age of 11 or those with disabilities or certain health conditions.

The new mandatory rules are due to come into force from tomorrow. In terms of enforcement, a government spokesman said that retailers would be expected to “give advice to customers and remind them that they should be wearing a face covering and I’m sure the overwhelming majority of the public will do so”.

While the rulings carry a possible £100 fine for non-compliance, the spokesman said retail customers should be “advised as to the right and safest way to wear a face mask” rather than being issued with a fine.

“While enforcement of this policy will be handled by the police, the ultimate responsibility remains with customers who must ensure that they wear a face covering when going into stores,” said BRC director of business and regulation Tom Ironside.

“Our shopping experience is changing, and we ask customers to be respectful and considerate when the new rules come into force tomorrow.”

The British Retail Consortium said that the sector “stands ready to implement” the government’s guidance but said it should fall to police, not retailers, to enforce the measures. It also criticised the government guidance for being “overdue” and said every passing hour limited “the time that retailers have to implement” the measures.

Major UK supermarkets such as Asda, Aldi, Morrisons, Tesco, Waitrose and Lidl have all said they will follow government guidance on face masks and have also put rules in place for staff.

However, this morning, Sainsbury’s tweeted that it “won’t be challenging customers without a mask” from tomorrow.

UK Hospitality chief executive Kate Nicholls also criticised the guidance, saying it had come “very late in the day”.

“It’s really unhelpful to have that confusion because the single biggest thing we need now is to rebuild consumer confidence and that needs clear, unambiguous messaging,” she told BBC Breakfast.