Excise Notice 197: receipt into and removal from an excise warehouse of excise goods

This notice explains the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.



This notice explains the general conditions, directions and requirements relating to the movement of excise goods to and from UK excise warehouses.

Published 1 October 2012
Last updated 4 July 2019 + show all updates
  1. Section 19 has been updated following legislation changes on 1 July 2019 for heated tobacco.

  2. The telephone number for the HMRC Excise Liaison Office has been updated.

  3. The number for faxing documents in section 3 has been updated.

  4. The National Verification Centre has changed its name to the Excise Liaison Office and postal address, the postal addresses for the Financial Securities Centre, National Warrant Processing Centre and National Warehousing Return Centre at section 20 have also been updated.

  5. This notice cancels and replaces Notice 197 September 2016.

  6. The notice has been amended to improve Section 13 - Exports to non-EU countries.

  7. Section 13 replaced with new information. Minor changes made to section 12.10 'Alternative evidence of discharge of a movement' and LCP in section 4 'Simplified Procedures'.

  8. First published.