Updated Excise Goods notice
HMRC have issued an updated copy of Notice 197 ‘Excise Goods: Receipt into and removal from an excise warehouse of excise goods’.
This notice contains general conditions, directions and requirements which relate to the movement of excise goods in duty suspension in the UK. The notice does not change HMRC’s policy on receiving, holding and removing excise goods.
The updated copy of the notice covers the following:
- general clarification throughout the Notice relating to Motor and Heating Fuels’ warehouses and inclusion of HMRC’s revised procedures on reviews and appeals
- changes in Section 5 to the warehousing for export procedures
- revisions to section 6 detailing the procedures for receiving goods from outside the EU or goods previously entered to a customs suspensive regime
- revisions to section 7 including an addition to para 7.1 detailing the annual return for UK produced whisky (W1A), para 7.2 clarifying the application procedure for a movement guarantee and para 7.5 clarifying the warehousekeeper’s responsibilities to check that the movement guarantee is valid and acceptable for use for that particular movement
- revisions to section 8 including removal of references to Form W6 ESD in paras 8.2 and 8.3, and clarification of the requirements for VAT on warehoused goods in para 8.6
- revisions to section 11 (Direct exports), and the requirements for the movement of Scotch whisky
- revisions to paras 13.6 (duty free spirit users), 13.8 (duty paid samples) and 13.10 (destructions)
- additional section 19 giving examples of duty payment calculations