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Notice

Excise Notice 197b: excise goods — aircraft store floors

This notice explains the holding and movement of excise goods (duty paid and duty free) within an Aircraft Store Floor (ASF) in the UK.

Updates to this page

From:
HM Revenue & Customs
Published:
1 November 2009
Last updated:
1 October 2026
Show all updates

  1. Updated the notice to include vaping products held and supplied through aircraft store floors.

  2. The link to use to contact HMRC has been updated.

  3. The contact details for HMRC under 'Further help and advice' have been updated.

  4. The Customs International Trade and Excise Enquiries contact email and the 'Help us improve this notice' section have been removed.

  5. This guidance has been updated because the Brexit transition period has ended.

  6. The glossary section has been updated following legislation changes on 1 July 2019 for heated tobacco.

  7. First published.

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Excise Notice 197b: excise goods — aircraft store floors

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This notice provides guidance on the conditions, directions and requirements for the holding and movement of excise goods within an Aircraft Store Floor in the UK.

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