HMRC: Amends Excise Notice 197 on Excise Warehouse Requirements

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. Find out the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU. This guidance has been updated to clarify the ownership of third-party goods in excise warehouses, the use of EORI numbers for duty deferment accounts, the process for exports followed by transit and how reliefs apply to movements involving Northern Ireland. Information about vaping products has also been added to the Excise Movement and Control System (EMCS) – Completion Guide for Great Britain attachment. Guidance has been updated to explain what you need to do as a result of the introduction of Vaping Products Duty. Section 11 has been updated to clarify how to pay the excise duty when removing goods from an excise warehouse to home use. Section 14.6 has been updated to reflect that if the owner of the goods intends to remove any samples from the warehouse duty-free they must give the warehousekeeper a signed declaration. The warehousekeeper must keep this declaration for audit purposes. The links to use to contact HMRC have been updated. We have updated the notice and added a new section 4 'Guarantee requirements for excise duty-suspended movements'. We have removed sections 9.2 to 9.7 from section 9 'Buying and selling duty-suspended goods in warehouse'. Section 4 'Simplified procedures' has been updated to include a new section 4.1 'Certificates of receipt'. Section 10.3 and 12.8 have been updated to make the wording clearer. Section 13.9 has been updated to include evidence of a certificate of destruction. Section 7 has been replaced with new information covering 'importing excise goods from countries outside the United Kingdom'. Section 16.6 has been updated to reflect the new arrangements set out in the Windsor Framework that have now been implemented. The page has been updated to address recent changes to The Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 and freeports legislation. Contact details have been updated at sections 5.4, 7.2.7, 8.2, 8.3, 10.5, 12.1, 12.2, 12.9 and 12.10 to replace helpline number with an email address. Contact details have been updated. Wording about open movements has been updated for clarity and consistency. References to EU legislation have been updated. Out of date information about issuing draft guarantee forms and references to pieces of legislation which are no longer relevant have been removed. Section 5.6 has been updated as rejected goods can be returned to other approved persons or premises, as well as the despatching warehouse. Section 13 has been updated to include references to the Customs Declaration Service (CDS), remove references to CHIEF where appropriate and clarify the policy and procedures when exporting excise goods. Paragraph 14.3 updated to cover changes to the goods which may be supplied duty free to the Royal Navy and reflects its decision to ban in 2021 the use of tobacco products in its working environment (alcohol may still be received free from duty). Reference to checking the ‘readiness status’ of HM Ships has been removed as. This is no longer relevant as it applied to the Royal Navy Reserve Fleet. Sections 7.2.8 and 7.2.9 has been updated to remove information about staged customs controls for goods that are in Ireland or Northern Ireland before being imported into Great Britain. Revenue trader requirements have been updated. The fallback procedures for all dispatches of duty paid excise goods from Northern Ireland to the EU or to submit a report of receipt for such goods rece