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

Find out the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.

Contents

• 1. Overview
• 2. Excise Movement and Control System (EMCS)
• 3. If EMCS is not available
• 4. Simplified procedures
• 5. Receiving excise goods for warehousing
• 6. Warehousing for export
• 7. Receipts from outside the UK
• 8. Buying and selling duty-suspended goods in warehouse
• 9. Abandoned excise goods
• 10. Removal of goods from warehouse
• 11. Removal to home use by duty payment (release for consumption)
• 12. General information
• 13. Exports to countries outside the UK
• 14. Entitled miscellaneous removals
• 15. Transitional arrangements for movements to and from the EU
• 16. Calculating excise duty
• 17. Northern Ireland arrangements
• 18. The Law
• 19. The review and appeals process
• 20. Contacting HMRC
• EMCS queries
• Your rights and obligations
• Help us improve this notice
• Putting things right
• How HMRC uses your information

Source gov.uk

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