Notice

Excise Notice 197a: excise goods - 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.

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.

Published 1 October 2012
Last updated 4 July 2019 + show all updates
  1. Section 16 has been updated following legislation changes on 1 July 2019 for heated tobacco.
  2. This notice cancels and replaces Notice 197a (1 October 2012).
  3. First published.