Receive goods into and remove goods from an excise warehouse (Excise Notice 197)

Imported from official source

October 01, 2012 23:00

Finance Classified by Officially

This notice explains what an approved business needs to do to hold and move excise goods in duty suspension within the UK.

already authorised as an excise warehousekeeper with approved warehouse premises

approved as a registered consignor or are responsible for transporting excise goods

approved as a registered consignee in Northern Ireland who is responsible for receiving duty-suspended movements before releasing them for consumption

receive and place duty-suspended excise goods into an excise warehouse — read section 6 ‘Receiving excise goods for warehousing’

move excise goods in duty suspension from the place where they are released for free circulation to an excise warehouse or other allowable destination — read section 8 ‘Importing excise goods from countries outside the United Kingdom’

remove duty-suspended excise goods from an excise warehouse to home use on payment of duty — read section 11 ‘Removal to home use by duty payment (release for consumption)

remove excise goods in duty suspension from an excise warehouse to other approved persons or premises in the UK — read section 12 ‘Dispatching goods in duty suspension’

remove excise goods in duty suspension from an excise warehouse for export from the UK — read section 13 ‘Exporting excise duty suspended goods from Great Britain and Northern Ireland’

remove excise goods from an excise warehouse for a specific duty relieved purpose — read section 14 ‘Entitled miscellaneous removals’

remove excise goods from an excise warehouse for a specific duty relieved purpose — read section 15 ‘18 month auto-closures’

need to understand the requirements that apply to the holding and movement of excise goods and payment of duties that apply in Northern Ireland

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

This is an extract. The publication continues at the source.

Read the original at the source: https://www.gov.uk/guidance/receive-goods-into-and-remove-goods-from-an-excise-warehouse-excise-notice-197

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Provenance

Organization: HM Revenue and Customs — imported from official source
Official source: https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
Imported: October 01, 2026 09:00
Versions: 1 recorded
Identity: https://www.gov.uk/guidance/receive-goods-into-and-remove-goods-from-an-excise-warehous...