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HMRC internal manual

Oils Technical Manual

Intra-EU Movements: Notices

The basic procedures for movement of excise goods within the EU are dealt with in Notices 197, 203 and 204.

Notice 197

Notice 197 (HMRC website) - ‘receipt into and removal from an excise warehouse of excise goods’ explains the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.

It contains general conditions and requirements relating to excise warehouses and goods already warehoused, or in the process of being taken into or out of an excise warehouse.

Notice 203A

Notice 203A (HMRC website) - ‘Registered Consignees’ sets out the UK’s requirements for the receipt and duty payment of excise goods by registered importers of excise goods from the EU.

Notice 204A

Notice 204A (HMRC website) - ‘Temporary Registered Consignees’ sets out the UK’s requirements for occasional importers, traders who may obtain excise goods commercially from other EU countries, on a one-off or infrequent basis, in the course of their business.