The basic procedures for movement of excise goods within the EU are dealt with in Public Notices 197, 203 and 204.
Public Notice 197 – ‘Excise Goods: Holding and
Movement’ explains the UK’s requirements for the
holding and movement of excise goods in duty suspension within the
UK and the EU.
It contains general conditions and requirements relating to
excise warehouses and goods already warehoused, or in the process
of being taken into or out of an excise warehouse.
Public Notice 203 – ‘Registered Excise Dealers and Shippers’ sets out the UK’s requirements for the receipt and duty payment of excise goods by Registered Excise Dealers and Shippers (REDS).
Public Notice 204 – ‘Occasional Importers – EU trade in excise goods’ sets out the UK’s requirements for occasional importers, traders who may obtain excise goods commercially from other EU countries, on a one-off or infrequent basis, in the course of their business.
