Notice

Excise Notice 197b: excise goods — aircraft store floors

Updated 31 August 2022

This notice has been updated to take account of the changes which have resulted from the UK leaving the European Union (EU).

The changes include:

• allowing duty free stores to be loaded for sale on board all flights departing Great Britain for a non-UK destination

• amendment of references to the Registered Mobile Operator (RMO) regime so that it only applies to Northern Ireland

• removal of unnecessary references to third countries, EU or EU legislation

It has also been updated to reflect general changes that have happened since the last update to this notice. These include:

• changes to certain HMRC contact details and sources of information

• the introduction of new legislation that is relevant to aircraft store floors (ASF)

1. Introduction

This notice explains the general conditions, directions and requirements for the holding and movement of excise goods (duty paid and duty free) within an Aircraft Store Floor (ASF) in the UK. An ASF is an excise warehouse approved under section 92 of the Customs and Excise Management Act 1979.

Notice 196 contains details of how to apply for:

• premises approval

• authorisation as a warehouse keeper

• registration as an owner of duty suspended excise goods in warehouse

The general provisions for receipt and removal of goods from an excise warehouse are contained in Notice 197.

Notices 196 and 197 contain the general conditions for the holding and movement of excise goods. This notice contains the additional requirements and obligations for warehousekeepers who are ASF operators. Although an ASF can also hold goods liable to Customs Duty and VAT, this notice deals solely with excise goods (alcohol and tobacco products). You should read Notice 196 for details of warehousing of goods liable to Customs Duty.

Review and appeal procedures

When HMRC make a decision that you can appeal against, we will tell you and offer you a review. We will explain the decision and tell you what you need to do if you disagree.

For example with:

• the amount of an assessment

• the issue of a civil penalty

• a decision specifically connected to the relevant duty

You will usually have 3 options. Within 30 days you can:

• send new information or arguments to the officer you have been dealing with

• have your case reviewed by a different officer

• have your case heard by an independent tribunal

A review will be handled by a different officer from the one who made the decision. If you prefer to have an independent tribunal hear your case, you must write directly to the Tribunals Service.

If you want us to review a decision, you must write to the person who issued the decision letter, within 30 days of the date of that letter.

We will complete our review within 45 days, unless we agree another time with you.

You cannot ask the tribunal to hear your case until the 45 days (or the time we agreed with you) has expired, or we have told you the outcome of the review.

If you are not satisfied with the review’s conclusion, you have 30 days within which to ask the tribunal to hear your case.

If we cannot complete our review within 45 days, or any time we agreed with you, we will ask you whether you are willing to agree to an extension so that we can complete the review. If you do not agree to an extension, the review is treated as concluding that the decision being reviewed is upheld.

We will write and tell you this; you then have 30 days from the date of that letter to ask the tribunal to hear your case. Your request should set out clearly the full details of your case, the reasons why you disagree with us and provide any supporting documentation. You should also state what result you expect from our review.

If you do not want a review you may appeal to the independent tribunal. You need to send your appeal to the Tribunals Service within 30 days of the date on the decision letter.

Get more information about reviews and appeals in:

• factsheet HMRC1

• what to do if you disagree with an HMRC decision

There’s also information about how to appeal on the Tribunals Service website.

2. Other notices you may find useful

Notice	Title
50	Warehouse warning notice
69A	Aircraft and Ships Stores
196	Excise Goods: Authorisation of warehousekeepers, approval of premises and registration of owners
197	Excise Goods: Receipt into and removal from an excise warehouse of excise goods
202	Registered Mobile Operators
209	Civil Penalties: Fixed, geared and daily

3. Aircraft store floor

An aircraft store floor is an approved excise trade facility warehouse, normally, but not necessarily, sited within the perimeter of a Customs and Excise airport from where the stores for the airlines are supplied. It is specifically approved to:

• deposit and hold dutiable goods intended for use as aircraft stores

• receive surplus aircraft stores or merchandise landed from any aircraft

• supply duty free or duty paid stores or merchandise to any entitled operator or aircraft commander

A trade facility warehouse is a warehouse (operated by an authorised warehousekeeper — see Notice 196) approved to meet a specific trade need, such as shipment of stores on aircraft for export. Notice 196 gives full details regarding the premises approval of a trade facility warehouse or tax warehouse. If you’re an authorised warehousekeeper and wish to store goods liable to Customs Duty, a separate customs warehouse approval is required. You may store duty paid goods within the approved area of the warehouse only if your approval includes conditions for co-storage. Please see Notice 196 for further details relating to approval of premises.

We will not approve as an ‘aircraft store floor’ any warehouse that only sells goods liable to Customs Duty and VAT.

Definitions:

Stores are defined as duty free or duty paid goods supplied to passengers for:

• consumption on board an aircraft leaving the UK

• sale by retail (to take-away at the end of the flight) on an aircraft leaving Great Britain for a destination outside the UK or Northern Ireland for a destination outside both the UK and the EU

Under the terms of this notice:

• only an aircraft operator or commander of an aircraft making a flight outside the UK may receive stores

• it does not include aircraft spare parts and equipment, fuel and lubricants

• duty free stores are not available to aircraft operating domestic flights within the UK

Surplus stores are any stores remaining unused at the end of a flight. Providing these goods are landed in accordance with section 39 of the Customs and Excise Management Act 1979, in sealed bar boxes and re-warehoused in an aircraft store floor, they retain their duty status.

Merchandise is duty-paid goods (either the UK or an EU member state), intended for sale by retail (take-away) to passengers travelling on a journey from Northern Ireland to a destination within the EU. Under UK law, only a Registered Mobile Operator (RMO) can sell these goods and must comply with certain conditions (see Notice 202).

Bar boxes are one or more secure boxes making-up a complete bar-set that is used for transporting stores and merchandise to or from an aircraft. Each box must carry a mark and/or number to identify it to a bar-set. The boxes must be specifically constructed, so that when closed they prevent improper entry. They must be capable of being secured with compatible seals.

You will need to obtain:

• a supply of high quality seals for each airline you handle (for use when re-packing their bars)

• a separate stock of seals in your own series (to use as emergency seals or on flights where the airline or private aircraft does not have their own sealing arrangements)

HMRC do not approve any types of seal used to secure bar boxes but we insist that they are to a high standard and compatible with the bar box.

You must use your own (emergency) seals to replace any broken or missing bar-box seals whilst in transit to, or stored within, your warehouse. You will need to keep a record of all their serial numbers and the circumstances when used, for future audit purposes.

See paragraph 4.3 for details of when you may be charged for the duty on bar boxes with missing, broken or tampered seals (in transit or whilst in warehouse).

4. Receipt of goods into the aircraft store floor

4.1 General information

Your premises approval letter will show the types of goods that can be received into your warehouse.

With the correct approval you may receive goods in duty suspension (or duty paid) from other excise warehouses in the UK (for warehouses located in Great Britain) either the UK or EU (for warehouses located in Northern Ireland) or directly from the place of importation for eventual removal as stores or merchandise. Notice 197 details our requirements for receiving duty suspended and duty paid goods into your warehouse from:

• other UK warehouses

• EU warehouses (for warehouses located in Northern Ireland)

• direct from importation from places outside the UK (for places outside both the UK and EU for warehouses located in Northern Ireland).

Depending upon the conditions of your approval as an ASF you may also receive duty free and duty paid surplus stores landed at UK airports. Such goods once received may only be removed from your warehouse as stores unless other removals are specifically allowed, on request, by HMRC.

If an aircraft commander or owner intends to land surplus stores for warehousing, the commander is responsible for providing a list in duplicate of all stores on board (the Aircraft (Customs and Excise) Regulations 1981, Regulation 4(1)(b)(iii) refers).

In the UK, form C209 or its commercial equivalent is the accepted legal import entry for warehousing surplus stores. The aircraft commander must arrange for completion of the C209, usually by an authorised member of the cabin crew.

A full or simplified version of the C209 must accompany the bar boxes for warehousing.

All C209s or the commercial equivalent document must provide the basic flight details, such as:

• the date

• flight number

• identifying bar box numbers or marks, with their corresponding seal numbers

A full C209 declaration contains the information set out above plus a list of all surplus stock contained in the bar boxes that is intended for warehousing in the ASF. A simplified C209 must also contain the information detailed above but instead of a list of stock remaining in the bar boxes, the amount of goods to be warehoused is declared by listing:

• the amount originally loaded as stores

• a record of total sales including supplies for consumption on board. Some airlines may supply their passengers with free drinks for consumption on board (for example, executive class on scheduled flights) — as they will be unable to supply sales figures for these goods, you must calculate any difference between the opening stock and the physical count within the unsealed bar as a discrepancy. (If the airline objects to duty calculation on this basis, they must provide alternative evidence of quantities supplied to their passengers)

• identification between duty free (stores) and duty paid (merchandise) where appropriate

Either version of the C209 is acceptable from any aircraft landing surplus stores, providing the bar boxes remain sealed and secure at all times, prior to repacking.

The aircraft commander retains responsibility for all stores until you or your authorised representative accepts them. Before removing the bar boxes from the aircraft and therefore accepting the bar you should:

• check that all details on the accompanying form C209 agree with the sealed bar boxes

• if satisfied, provide a certified receipt on the back of the C209

If a bar box seal is broken on board the aircraft, you should take the following action.

4.1.1 If Aircrew are present

If you find a missing, broken or tampered seal, you should:

• agree this with the responsible crew member

• have the crew member reseal the bar box with their emergency seal

• have the crew member endorse the back of your copy of the C209 with details of the new seal number and their signature

When satisfied, you should receipt the airline’s copy of the C209.

4.1.2 If Aircrew are not present

If you find a missing, broken or tampered bar box seal without members of the crew present:

• notify the airline concerned as soon as possible

• re-seal all appropriate bar boxes with your own emergency seals before removing them from the aircraft

If re-sealing any bar box on board the aircraft is not possible, take this action immediately on entry into your warehouse and note your records.

You may find the completion of a warehouse ‘Bar Control Sheet’ useful in these circumstances. It will provide a record of events as part of your audit trail.

The airline will remain responsible for the contents of the bar until it is entered into your warehouse.

4.2 Receipt of surplus stores (duty free or duty paid) into your warehouse

You must receive the bar boxes into your warehouse without delay and:

• check whether the owner of the goods is a Registered Owner

• keep all sealed bar boxes intact in your warehouse until they are opened for physical counting

If, after counting, the bar box is not scheduled for immediate re-packing you should:

• reseal all boxes with your own seals

• note the new seal numbers on the form C209

You should also:

Step	Action
1.	Select a serial number, starting at 01 at the beginning of each calendar month.
2.	Enter this number and the month on each consecutive C209.
3.	Enter the details into your warehouse records.
4.	Enter the C209 serial number and month on any subsequent C208 when issuing new stores.

When you receive surplus stores into your warehouse, you should physically check each box to confirm its security. If any box is damaged, or can allow extraction of goods without breaking the seal, you must immediately take it out of service and remove all surplus stores packed within any damaged box and repack into a secure replacement box then:

• re-mark the new box with the correct bar-set number

• re-seal the replacement box with one of your emergency seals

• note your records and the relevant C209 with your action, together with the new seal number

Keep all damaged bar boxes out of service until they are satisfactorily repaired.

If bar boxes are required to be temporarily stored in the ASF, for example, bars that would normally stay on board a ‘Quick Turn Round’ aircraft may need temporary offloading (due to a ‘night-stop’ or for technical reasons), you should:

Step	Action
1.	Check the owner’s registration certificate. Note: Only non-commercial flights such as General Aviation aircraft are excluded from the registration requirements under WOWGR.
2.	Check all seals on bar boxes, since you are responsible for any resulting discrepancies if seals are broken, missing or tampered with while in your charge.
3.	Make sure all bar boxes are re-exported in the same state within a reasonable period.

After entering the bar into your warehouse, you should follow the steps below:

Step	Action
1.	Count each full bar set as soon as possible.
2.	Providing all bar boxes are correctly sealed, make no further reference to any other documentation in establishing the physical contents of the bar.
3.	Enter all goods into your warehouse records as the ‘confirmed closing stock’, by: product number duty status
4.	Do not complete any discrepancy notes.

Use this information to uplift the outgoing bar and prepare form C208. Make sure you record sufficient details within your accounts to provide a satisfactory audit trail.

For bars with broken, tampered or missing seals or insecure bar boxes where aircrew were not present

After the physical count you should follow the steps below:

Full C209

Step	Action
1.	Enter all goods into your stock records by individual product and quantity as the ‘confirmed closing stock’.
2.	Compare Step 1 against the full C209 to obtain a list of discrepancies.
3.	Complete a discrepancy note relevant to the unsealed/insecure bar box/es and send a copy to the relevant airline.
4.	Calculate all duties and tax due on missing goods listed on the discrepancy note.
5.	Follow the payment procedures outlined in Notice 197.
6.	Provide a satisfactory audit trail and keep all documentation as part of your records.

Simplified C209

Step	Action
1.	Enter all goods into your stock records by individual product and quantity as the ‘confirmed closing stock’.
2.	Compare the Bar Standard ‘opening stock’ (C208) figures (attached to simplified C209), against the ‘closing stock’ figures to obtain a list of any discrepancies.
3.	Offset sales against the relevant discrepancies by referring to the attached sales list (usually from on board hand-held computer).
4.	After deducting sales, enter any remaining missing goods relevant to the unsealed/insecure bar box/es onto a discrepancy note and send a copy to the relevant airline.
5.	Where no sales list is attached, enter all missing goods between the physical count and the C208 or original packing list, relevant to the unsealed/insecure bar box/es onto a discrepancy note and send a copy to the relevant airline.
6.	Calculate all duties and tax due on missing goods listed on the discrepancy notes.
7.	Follow the payment procedures outlined in Notice 197.
8	Provide a satisfactory audit trail and keep all documentation as part of your records.

4.3 HMRC’s policy on issuing assessments for discrepancies when receiving surplus stores

When an aircraft arrives from a foreign airport, there is a legal requirement to make a (surplus) stores declaration. A completed C209 acts as the declaration (the Aircraft (Customs and Excise) Regulations 1981, reg 4(1)(b)(iii) refers). The C209 also acts as the importer’s request to warehouse the goods (Customs and Excise Management Act 1979 [CEMA], s39 and s46).

Where surplus stores are landed (in bars) and a request is made to re-warehouse the stores in the ASF, the warehousekeeper is required to take account of the goods in the bars when the goods are received in the warehouse. The amounts declared for re-warehousing on the C209 should tally with the count completed on arrival at the ASF.

HMRC accept that there will be discrepancies between the physical count completed on the aircraft before landing and the count completed in the warehouse. However, it is our policy to accept the warehousekeeper’s count as the amount to be re-warehoused if, and only if, the bars are correctly sealed from when the aircraft touches down to the time the warehouse count is undertaken. Correctly sealed means that the seals are applied on landing with the seal details noted on the C209. The seals declared on the C209 must be correctly applied and intact until the bars arrive at the warehouse and are broken for the warehouse to complete their count. We accept that seals can be accidentally broken during this time. However, if the warehousekeeper has an agreed published emergency sealing procedure in place and correctly applies it in all circumstances where the original seals have been legitimately broken, HMRC will accept that the bars arrived at the warehouse intact.

However, if bars arrive at the warehouse with broken, tampered or missing seals and the emergency sealing procedure has not been followed, HMRC may conclude that the difference between the amounts declared on the C209 and the amount counted in the warehouse may be liable to excise duty and an assessment issued against the importer. The reason for the assessment is that the goods imported into the UK and declared for warehousing are not so warehoused.

The importer is defined as ‘any owner or other person for the time being possessed of or beneficially interested in the goods’. In the first instance, HMRC take the importer to be the owner of the goods at time of importation.

Time of importation of goods by aircraft is defined as ‘the time when the aircraft […] lands in the United Kingdom or the time when the goods are unloaded in the United Kingdom, whichever is the earlier.’

This means that:

• it is important that the warehousekeeper is aware who the importer of the goods is

• the warehousekeeper notifies HMRC immediately of all discrepancies (the Excise Warehousing (Etc) Regulations 1988 reg 11 (2) refers unless any variation of procedure has been agreed under regulation 5)

• details of the warehouse count and C209 declared amounts are kept by the warehousekeeper

The HMRC officer will establish what procedures and information is required.

Notice 69A gives details for procedures that aircrew should follow.

5. Removal of stores

5.1 General

Under the powers granted under the Excise Warehousing (Etc) Regulations 1988 Regulations 7 and 17(3), this part of the notice contains the Commissioners directions relating to the removal of goods from an excise warehouse for use as aircraft stores. The C945 procedure (requiring prior specific authority to receive stores) does not apply for aircraft unless the Commissioners impose such conditions for individual aircraft or businesses.

You can only remove stores or merchandise from your warehouse when:

• supplying an eligible aircraft leaving the UK, and the goods are transported to the aircraft in sealed bar boxes

• returning goods to the original supplying warehouse

• transferring to another aircraft store floor

• if authorised by HMRC, any removal to any other destination.

An aircraft is eligible to carry duty-free stores only when it:

• departs directly from the airport for a destination outside the UK

• stops on route at one or more designated airports before leaving the UK

For the purpose of removing stores from your warehouse there are 2 methods that you may adopt. The ‘uplift’ procedure is the normal warehouse procedure for ‘topping-up’ surplus stores in each bar to a pre-determined quantity. To make a full bar-set for re-shipment, add new stores from your warehouse stock to the existing surplus stores. The ‘standard bar’ procedure allows you to remove all surplus stores from the bar boxes and re-warehouse them under their respective stock numbers. New bars are packed to a standard list appropriate to the flight involved. If you wish to operate the standard bar procedure, you must write to HMRC requesting specific approval.

HMRC does not normally apply quantitative controls to regular commercial flights, as airlines have limited storage space and always need to minimise weight.

Except for ‘standard bars’ you can remove goods from your warehouse to an eligible aircraft in various ways by supplying:

• new stores where the aircraft has no surplus stores

• new stores for an aircraft where the surplus stores remain on board

• surplus stores in sealed containers without any additions

• surplus stores in sealed containers ‘topped-up’ by the addition of new stores (see ‘uplift’ procedures above)

Where these bar boxes include merchandise, the accompanying C209 must identify the duty status of each product.

5.2 Documentation required when removing goods

You must take the following steps before delivery:

• prepare the appropriate documentation (form C208 or its commercial equivalent

• take account of the goods you remove and carry out any necessary examination ,unless we have agreed otherwise

• write the goods out of your stock account

• make sure that you supervise and check the removal

In your own interests you should carry out sufficient checks to confirm that all customers are genuine traders who are aware of their responsibilities in respect of excise goods.

Complete a form C208 or its commercial equivalent that includes all the relevant details. You will need at least 3 copies headed as follows:

Copy	Description
1.	Original, held in your warehouse for Customs purposes.
2.	To accompany the bar (aircrew’s copy).
3.	Your own warehouse copy to be receipted by aircrew.

You must segregate any stores intended for retail sale to passengers (for take-away) during a non-UK leg of the journey (for flights departing from Great Britain) or a non-UK and non-EU leg( for flights departing from Northern Ireland), from all other goods on board.

You must have these goods:

• packed into separately sealed bar boxes

• clearly identified on the C208

• travelling as cargo under additional documentation

We will accept form C208 in place of normal export documentation (form C88 and eAD). However, you should warn airlines to check what procedures and documentation are required by the authorities in any intermediate or receiving airport. In the absence of the correct export documentation, other countries may detain or possibly seize these stores.

You must give each shipment of stores a unique serial number, starting at 01 at the beginning of each calendar month. Quote this number and the relevant month on each C208.

Where the bar includes reshipped surplus stores, also enter the corresponding C209 serial number and month onto the C208.

You must individually record all removals for stock return purposes and keep a schedule of different types of removals. You must be able to prove that the goods were received on board the aircraft and subsequently exported. Ask the responsible member of the aircrew to sign the back of your C208 (warehouse copy). Without this evidence, we may ask you to pay duties and VAT on uncertified goods.

If we have restricted your approval to specific types of removals, such as removal as stores or merchandise, you may ask to remove goods for a different purpose. We will consider each request on its own merits; however, if you regularly seek to remove goods for purposes other than those in your approval, we will consider revoking your approval.

5.3 Miscellaneous removals

Providing the aircraft is ‘entitled’ (departing on a flight to a destination outside the UK), you may remove goods from your warehouse to supplement those already on board. You cannot sell goods to crew members for their own personal use.

In the absence of an empty bar box, you may provide the new stores in sealable polythene bags. However, you must obtain prior authority from HMRC to use this procedure and agree to follow certain conditions. You should supply the goods on form C208 in the normal way, which must include the relevant seal numbers on each bag. You should make sure aircrew understand that they must incorporate these supplementary stores into their bar boxes before landing.

General Aviation (GA) is a term used for privately operated aircraft carrying non-fare paying passengers. Providing you are satisfied that the aircraft is ‘entitled’ (departing on a flight to a destination outside the UK), you may supply stores on form C208 in the normal way.

As these flights are non-commercial, you are not permitted to supply merchandise. Where passengers on a UK flight (or flight to a destination within the UK or EU if departing from Northern Ireland) wish to purchase take-away goods, they can only do so from an export shop, where available.

All goods supplied must be at the VAT standard rate. HMRC require that you restrict the quantities of duty free stores shipped on GA aircraft travelling to a non-UK destination ( or both non-UK and non-EU for flights departing from Northern Ireland), to no more than twice the personal allowance for each person on board. Find the current limits in Bringing goods into the UK.

Removal of excise duty suspended goods other than as aircraft stores

You may remove the goods in duty suspension providing you are:

• moving goods to another aircraft store floor

• returning goods back to the general storage and distribution warehouse that originally supplied them

• removing goods for a specific purpose (to another UK or warehouse or UK/EU warehouse if the removal is from Northern Ireland), which must carry our approval in each separate case

Please refer to Notice 197 for details of the requirements.

Your approval as a trade facility warehouse will not normally permit the removal of excise goods from your warehouse on payment of UK duty. However, HMRC may allow this in exceptional circumstances, for example, where there are irregularities with an owner or duty representative’s registration certificate. However, before we can consider this, you must ask us for a variation to your aircraft store floor approval.

6. Diverted aircraft

If an aircraft diverts to another UK airport due to unforeseen circumstances, HMRC may allow alternative arrangements for transporting the aircraft’s surplus stores (and merchandise) to your warehouse.

Either you, or the aircraft operator, can arrange transport, which must include removal of the bar within a reasonable time limit. Use the same transfer rules and sealing arrangements as described in this notice.

When an aircraft has diverted to another UK airport because of unforeseen circumstances, you may make alternative arrangements for providing aircraft stores. This usually involves transporting them from your warehouse to the diverted airport, providing that the aircraft is scheduled to depart for a foreign destination from that airport.

It is particularly important in these circumstances that you arrange to obtain a certificate of receipt from the outbound aircrew and provide a satisfactory audit trail.

7. Receipt and removal of merchandise

At the present time, HMRC is unaware of any airline selling merchandise on aircraft undertaking journeys between Northern Ireland and EU member states. If you are approached by any airline wishing to use this procedure to and from your warehouse, you should contact the Duty Free Unit of Expertise at the address below:

HM Revenue and Customs
Peter Bennett House
Redvers Close
Leeds
LS16 6RQ

Refer to Notice 202 Registered Mobile Operators.

8. Glossary

Term	Description
Aircraft operator	The person who has the management of the aircraft.
ASF	Aircraft Store Floor is an excise warehouse usually sited at an airport and approved to supply aircraft stores.
Authorised warehousekeeper	An approved and registered occupier of an excise warehouse, under regulation 3 of WOWGR.
CEMA	The Customs and Excise Management Act 1979.
Commander	The person having or taking command of the aircraft.
Commissary goods	Goods with little or no excise duty significance such as catering supplies and equipment.
Customs Duty	An indirect tax on goods imported into Great Britain from outside the UK or for Northern Ireland from outside both the UK and the EU
Customs warehouse	A system or place authorised by the customs authority for the storage of imported goods, under customs duty and/or import VAT suspension.
Customs and Excise warehouse	A warehouse separately authorised by the Commissioners for the deposit of goods liable to Customs Duty and excise duty.
eAD	electronic Administrative Document
Entitled aircraft	Must depart on a flight to a country outside the UK and the Isle of Man.
EU	The European Union (see list of countries at section 9).
Excise duty	An indirect tax on beer, wine, made-wine, cider, perry, spirits, cigarettes and other tobacco products. The tax applies to both UK-produced and imported goods.
Excise warehouse	A warehouse authorised by the Commissioners under CEMA section 92(1) for the deposit without payment of duty of goods liable to excise duty.
Exporter	For goods exported or shipped as stores, the exporter includes the shipper of the goods and any person performing, in relation to an aircraft or hovercraft, functions corresponding to those of a shipper.
Free circulation	Once import procedures have been completed and any customs duties or similar charges have been paid in the UK ( or EU for goods located in Northern Ireland) imported goods are said to be in ‘free circulation’.
General Aviation	Privately owned aircraft carrying non-fare paying passengers.
Importer	Any owner or other person possessing or having an interest in the goods between the time of importation and when they are released from customs charge.
Merchandise	Duty-paid goods intended for sale to passengers as take-aways on a UK flight, or flight within either the EU or UK for flights departing from Northern Ireland.
Member state	A member state of the European Union.
Package	The term includes any case, carton, or other container.
Proprietor	In relation to excise goods this term includes any owner, importer, exporter, shipper, or other person owning or being beneficially interested in the goods.
RMO	Registered Mobile Operator.
Registered owner	Someone who has been approved and registered by the Commissioners to deposit excise goods that they own in an excise warehouse.
Revenue trader	In the context of this notice, anyone carrying on a trade or business concerned with the buying, selling, importation, exportation, dealing in, or handling of excise goods, and the financing or facilitation of any such transactions or activities. You will find a full definition in CEMA section 1.
SAAD	Simplified Administrative Accompanying Document.
Shipment	The loading of goods onto a transport vessel or aircraft prior to export.
Stores	Any goods supplied to an aircraft, for consumption on board during a flight leaving the UK. For the purpose of this notice, it does not include spare parts and equipment, fuel and lubricants.
Third countries	Countries outside of the UK (for movements between Great Britain) or outside both the UK and the EU ( for movements between Northern Ireland).
Tobacco products	These include cigarettes, cigars, hand-rolling tobacco, other smoking tobacco, chewing tobacco and tobacco for heating.
Trade facility warehouse	An excise warehouse, but approval restricts the activities in this notice specifically to the needs of the aircraft store floor.
Unit of account	Any normal type or size of packing in which the goods are sold, for example, packets of 20 cigarettes.
Warehousekeeper	The occupier of an approved excise warehouse who is responsible for the security and payment of the duties chargeable on goods deposited in the warehouse and for the due observance of the law and conditions applicable to the warehouse and to the goods warehoused.
WOWGR	The Warehousekeepers and Owners of Warehoused Goods Regulations 1999.

9. European Union member states

The current member states of the European Union are:

• Austria

• Belgium

• Bulgaria

• Croatia

• Cyprus (Republic of)

• Czech Republic

• Denmark

• Estonia

• Finland

• France

• Germany

• Greece

• Hungary

• Ireland

• Italy

• Latvia

• Lithuania

• Luxembourg

• Malta

• The Netherlands

• Poland

• Portugal

• Romania

• Slovakia

• Slovenia

• Spain (but not the Canary Islands)

• Sweden

10. The law relating to Aircraft Store Floors

Title	Abbreviation
The Aircraft (Customs and Excise) Regulations 1981 (SI 1981/1259)	ACER*
Customs and Excise Management Act 1979	CEMA
The Excise Goods (Drawback) Regulations 1995 (SI 1995/1046)	EGDR
The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (SI 1999/1565)	SOBSA
The Excise Warehousing (Etc.) Regulations 1988 (SI 1988/809)	EWER
The Revenue Traders (Accounts and Records) Regulations 1992 (SI 1992/3150)	RTAR
The Value Added Tax Regulations 1995 (SI 1995/2518)	VATR
The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (SI 1999/1278)	WOWGR
The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (SI 2010/593	HMDP
The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015 (SI 2015/368)	ASSR

Other documents on this or related subjects

Notice 50 Warehouse warning notice

Notice 69A Aircraft and Ships Stores

Notice 196 Excise Goods: Authorisation of warehousekeepers, approval of premises and registration of owners

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

Notice 198 Duty free aircraft stores

Notice 202 Registered Mobile Operators

Notice 209 Civil penalties: fixed, geared and daily

Further help and advice

Contact the Excise Helpline if you need general advice.

Putting things right

If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you’re still unhappy, find out how to complain to HMRC.