Excise Notice 197a: export shops
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
-
1118SeptemberNovember20242025 — See all updates
Documents
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.
Updates to this page
Published 1 October 2012
Last updated 1118 SeptemberNovember 2024
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Update history
2026-04-09 00:15
We have removed ‘registration as an owner of duty suspended excise goods in warehouse’ from Section 1. Under ‘Help us improve this notice’ we’ve removed the email address and updated the postal address.
2025-11-18 12:40
The links to use to contact HMRC have been updated.
2024-09-11 14:40
We have updated the title and the excise holding and movement policy team name and address has been updated.
2024-08-07 11:52
Section 10 has been updated to remove reference to the Cumbernauld Accounts office address.
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.
Updates to this page
Sign up for emails or print this page
Update history
2026-04-09 00:15
We have removed ‘registration as an owner of duty suspended excise goods in warehouse’ from Section 1. Under ‘Help us improve this notice’ we’ve removed the email address and updated the postal address.
2025-11-18 12:40
The links to use to contact HMRC have been updated.
2024-09-11 14:40
We have updated the title and the excise holding and movement policy team name and address has been updated.
2024-08-07 11:52
Section 10 has been updated to remove reference to the Cumbernauld Accounts office address.