HMRC: Revises Excise Notice 69a Aircraft Ship Train Stores, Adds Vaping

• HMRC has issued an updated Excise Notice 69a, replacing previous versions from 2002, detailing policies for excise goods as aircraft, ship, and train stores.
• The notice now includes "Vaping products" in recommended crew allowances for ships and redefines "made-wine" as "other fermented products" in line with August 2023 Alcohol Duty changes.
• New procedures for train stores require application form C945T, and ship concessionaires can now apply to load stores with vessel operator approval.
• Guidance for international cruises, payment methods, and HMRC contact details have also been updated, reflecting the end of the Brexit transition period.
• Businesses in the duty-free sector must review these comprehensive changes to ensure compliance with new classifications, forms, and administrative requirements.

The comprehensive nature of these HMRC Excise Notice 69a updates necessitates a thorough review by all businesses operating within the duty-free stores sector for aircraft, ships, and trains.

HMRC has recently published a comprehensive revision to its guidelines concerning the loading of excise goods designated as stores for aircraft, ships, and trains. This updated document, known as Excise Notice 69a, supersedes and replaces previous iterations, specifically Notice 69a from April 2002 and Notice 198 from May 2002. The notice serves to elucidate HMRC's established policy and the requisite procedures for managing these excise goods.

The foundational framework for these regulations is the Excise Goods (Aircraft and Ship's Stores) Regulation 2015. The latest update reflects a thorough review of existing practices, aiming to provide clarity and incorporate necessary adjustments following various legislative and operational shifts. This significant revision impacts all entities involved in the provision of duty-free stores across these transport sectors.

Among the notable changes introduced by the updated Excise Notice 69a are specific adjustments to product classifications and recommended quantities. For instance, the list detailing recommended quantities of excise goods for each crew member on ships, outlined in section 3.6, now explicitly includes "Vaping products." This addition reflects evolving consumption patterns and ensures appropriate duty-free allowances for these items.

Furthermore, the glossary within the notice has been revised to align with broader changes in alcohol duty legislation. The term "made-wine" for excise duty purposes has been replaced with "other fermented products." This definitional shift corresponds directly with the amendments to Alcohol Duty regulations that came into effect on August 1, 2023. The updated guidance also clarifies and expands upon the types of non-consumable goods that qualify for treatment as stores, providing greater specificity for operators.

The revised Excise Notice 69a introduces several critical operational and administrative updates designed to streamline compliance and address specific scenarios. New provisions have been incorporated for stores carried on trains, including a mandatory requirement to complete a new application form, C945T, as detailed in paragraph 4.5. This formalizes the process for train operators seeking to load excise goods as stores.

Additionally, the guidance clarifies that a concessionaire operating aboard a ship may now apply for approval to load stores, provided they secure the explicit approval of the vessel’s operator. Section 3 of the notice has also been updated to offer clearer rules pertaining to international cruises and the entitlements of travelers arriving in the UK. Administrative details have also seen revisions, with updated links for contacting HMRC, revised bank details for Bacs payments, and an updated address for submitting payments via form W50, specifically in paragraphs 2.17 and 3.17. The document explicitly notes that these updates account for the conclusion of the Brexit transition period, reflecting its impact on HMRC duty-free stores policy.

The comprehensive nature of these HMRC Excise Notice 69a updates necessitates a thorough review by all businesses operating within the duty-free stores sector for aircraft, ships, and trains. Adherence to the new guidelines is crucial for mitigating potential non-compliance risks. Operators must familiarize themselves with the revised product classifications, such as the inclusion of vaping products ship stores duty, and understand the implications of the "other fermented products" definition.

Furthermore, the introduction of new application requirements, like Form C945T for train stores application, demands immediate attention to ensure correct procedural execution. Businesses must also integrate the updated payment guidance and administrative contact information into their operational protocols. Lawyers advising clients in this sector must ensure their clients are fully aware of these changes to maintain compliance with the evolving regulatory landscape governing international cruises excise duty rules and other aspects of excise goods management.

Lawyers advising clients in the duty-free stores sector for aircraft, ships, or trains must review these updated HMRC guidelines to ensure compliance with new procedures, product classifications (e.g., vaping products), and application requirements (e.g., Form C945T for train stores), mitigating potential non-compliance risks.

Source: Original reporting via GOV.UK notice