Excise Notice 197 sets out the formal requirements that UK businesses must follow when storing and moving excise goods under duty suspension within UK excise warehouses and in the EU. The notice covers the procedures for receiving goods into these facilities and removing them, establishing the operational and compliance framework for businesses that hold excisable products such as alcohol and fuel in suspended duty status. Operators must understand these requirements to maintain legal compliance with UK excise regulations and ensure proper documentation and movement protocols are followed throughout the storage and handling process.
Source: HMRC (GOV.UK) – Read the original