Notice

Excise Notice 197a: exportexcise shopsgoods - holding and movement

This notice explains the holding and movement of excise goods (duty paid and duty suspended) within an export shop in the UK.

From:
HM Revenue & Customs
Published
1 October 2012
Last updated
117 SeptemberAugust 2024 — See all updates

Documents

Excise Notice 197a197a: —excise exportgoods shops- holding and movement

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Details

This notice explains the general conditions, directions and requirements for the holding and movement of excise goods (duty paid and duty suspended) within an export shop in the UK. An export shop is an excise warehouse approved under Section 92 of the Customs and Excise Management Act 1979.

For information on holding and movement requirements before 1 January 2021 read Excise Notice 197a: excise goods - holding and movement.

Updates to this page

Published 1 October 2012
Last updated 117 SeptemberAugust 2024 + show all updates

  1. We have updated the title and the excise holding and movement policy team name and address has been updated.

  2. Section 10 has been updated to remove reference to the Cumbernauld Accounts office address.

  3. This page has been updated because the Brexit transition period has ended.

  4. Section 16 has been updated following legislation changes on 1 July 2019 for heated tobacco.

  5. This notice cancels and replaces Notice 197a (1 October 2012).

  6. First published.

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