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The basic procedures for movement of excise goods within the EU are dealt with in Notices 197, 203 and 204.

Notice 197

- 鈥榬eceipt into and removal from an excise warehouse of excise goods鈥� explains the UK鈥檚 requirements for the holding and movement of excise goods in duty suspension within the UK and for Norther IReland with 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.

Notice 203A

- 鈥楻egistered Consignees鈥� sets out the UK鈥檚 requirements for the receipt and duty payment of excise goods by registered importers of excise goods from the EU into Northern Ireland.

Notice 204A

- 鈥楾emporary Registered Consignees鈥� sets out the UK鈥檚 requirements for occasional importers, traders who may obtain excise goods commercially from EU countries and move them to Northern Ireland, on a one-off or infrequent basis, in the course of their business.