Change of https://www.gov.uk/government/publications/excise-notice-197a-excise-goods-holding-and-movement

Change description : 2025-11-18 12:40:00: The links to use to contact HMRC have been updated. [Guidance and regulation]

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Notice

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
1118 SeptemberNovember 20242025 — See all updates

Documents

Excise Notice 197a — export shops

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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.

Updates to this page

Published 1 October 2012
Last updated 1118 SeptemberNovember 2024 + show2025 href="#full-history">+ show all updates

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Update history

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.