HMRC Revises Excise Notice 197b Aircraft Store Floors: Vaping Products Included

• HMRC has updated Excise Notice 197b, which governs excise goods within Aircraft Store Floors in the UK.
• The revised guidance now includes vaping products as excise goods to be held and supplied through ASFs.
• References to 'Registered Owners' and the requirement to check their status have been removed from the notice.
• Administrative contact details for HMRC have been updated, and some previous contact methods have been removed.
• The glossary section was updated to reflect 2019 legislation changes concerning heated tobacco, and the guidance was updated due to the end of the Brexit transition period.

The explicit inclusion of vaping products aircraft excise duty means that operators must now ensure their internal procedures and inventory management systems are equipped to handle these items in accordance with excise regulations.

Her Majesty's Revenue and Customs (HMRC) has issued significant revisions to Excise Notice 197b, which outlines the conditions for handling and transporting excise goods within an Aircraft Store Floor (ASF) in the United Kingdom. This updated guidance, specifically concerning Excise Notice 197b aircraft store floors, now explicitly includes vaping products among the excise goods that can be held and supplied through these facilities. This expansion of scope represents a notable change for operators managing aircraft store floors.

Beyond the inclusion of new product categories, the updated notice also streamlines administrative requirements by removing all references to 'Registered Owners.' This means that the previous obligation to verify whether the owner of goods held within an ASF was a Registered Owner, along with its corresponding glossary definition, has been eliminated. These adjustments aim to clarify and simplify compliance procedures for businesses operating in this sector, reflecting a move towards more focused regulatory oversight.

The comprehensive review of HMRC Notice 197b updates extends to several administrative and definitional aspects. The guidance now features revised contact information for HMRC, including an updated link for general inquiries and new details under the 'Further help and advice' section. Conversely, certain contact avenues, such as the Customs International Trade and Excise Enquiries email and the 'Help us improve this notice' section, have been removed from the document.

Furthermore, the glossary section of the notice has been updated to reflect legislative changes that came into effect on July 1, 2019, specifically pertaining to heated tobacco products. These changes ensure that the guidance remains current with evolving excise legislation. The overall revision of this guidance is partly attributed to the conclusion of the Brexit transition period, necessitating a review of various UK excise goods aircraft related regulations.

The revised Excise Notice 197b introduces new compliance requirements for businesses managing Aircraft Store Floors in the UK. The explicit inclusion of vaping products aircraft excise duty means that operators must now ensure their internal procedures and inventory management systems are equipped to handle these items in accordance with excise regulations. This expansion of regulated goods necessitates a thorough review of existing compliance frameworks to prevent inadvertent breaches.

For legal and compliance professionals, advising clients in this sector now involves emphasizing the need to scrutinize their supply chain management and operational protocols to ensure full adherence to the updated guidance. The removal of 'Registered Owner' checks, while simplifying some aspects, still requires operators to understand their responsibilities regarding the holding and movement of all specified excise goods, including heated tobacco excise UK products, within their aircraft store floor compliance framework. These changes underscore the dynamic nature of excise regulations and the continuous need for vigilance among affected businesses.

This updated Excise Notice 197b introduces new compliance requirements for businesses operating Aircraft Store Floors in the UK, specifically by including vaping products and removing references to Registered Owners. Lawyers and compliance officers should advise clients in this sector to review their internal procedures and supply chain management to ensure full adherence to the revised guidance, particularly concerning the expanded scope of excise goods and changes in administrative requirements.

Source: Original reporting via GOV.UK