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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.

Updates to this page

From:
HM Revenue & Customs
Published:
1 October 2012
Last updated:
1 October 2026
Show all updates

  1. Updated the notice to include vaping products held and sold through export shops.

  2. 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.

  3. The links to use to contact HMRC have been updated.

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

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

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

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

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

  9. First published.

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.

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