Excise goods: holding and movement (export shops)

HMRC Reference:Notice 197A (October 2012) Return to Document

Change History


Revised notice October 2012. This notice cancels and replaces Notice 197A (November 2009).


Revised notice 197A (November 2009). This notice cancels and replaces Notice 197A (April 2002).


January 2007 Update 2: This update adds Bulgaria and Romania to the list of EU Member States who joined on 1 January 2007.


April 2004 Update 1: The changes to this notice have been made to include the new Member States, which join the European Union (EU) on 1 May 2004. This update is included at the end of the notice.

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