Updated: Excise Notice 197

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

Notice 197 has been updated to take account of the changes which have resulted from the UK leaving the EU. The changes include:

  • removal or replacement of references to EU legislation – in particular, removing references to Commission Regulation 684/2009 (on the computerised procedures for the movement of excise goods under duty-suspension) to reflect that these legal requirements now sit within UK legislation as part of HMDP, as well as in this notice
  • addition of paragraphs with the force of law, covering the requirements for messages to be sent under the Excise Movement and Control System (EMCS) Annex A – The requirements for the messages to be sent using EMCS (PDF, 410KB, 33 pages) and the alternative evidence requirements for goods leaving the UK for EU member states, or being exported through EU member states but which have not been received at their destination, or place of exit from the EU before 1 January 2021 (section 15)
  • amendment to references to excise trader types that will exist for Northern Ireland businesses only, such as registered consignees
  • amendments to the guidance on the movement of excise goods to and from EU member states to reflect that these will now follow the same rules as movements between the UK and non-EU member states, unless the goods are moving between Northern Ireland and EU member states
  • amendments to the guidance on splitting a movement of energy products on EMCS or carrying out distance sales, as both of these activities will only be possible for Northern Ireland traders
  • reflecting the fact that EMCS will only need to be used for intra-UK movements, the UK leg of an import or export and movements of excise goods between Northern Ireland and EU member states
  • providing detail on how goods that are already moving between the UK and the EU on 1January 2021 will be treated (sections 1.3 and 15)
  • a new paragraph (section 7) on staged controls – excise goods
  • a new section on arrangements under the Northern Ireland Protocol to the Withdrawal Agreement sect 17

It has also been updated to clarify some areas of policy that are not connected to leaving the EU such as:

  • the removal of the requirement to submit form W1A for annual return of movements of UK produced whisky or whiskey
  • clarification of the procedures for making immediate (that is non deferred) payments of excise duty, including the methods of payment and payment account details to be used (para 11.4)
  • that the consignee can provide the required movement guarantee for duty-suspended movements between UK warehouses
Graham Sheen

Graham Sheen

Graham Sheen is the BWA Secretary, appointed in 2019. Graham has a strong background in logistics and warehousing, and is very well connected within the warehousing and supply chain sectors.

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