Excise Notice 197b: excise goods - aircraft store floors

This notice has been updated to take account of the changes which have resulted from the UK leaving the European Union (EU).

The changes include:

• allowing duty-free stores to be loaded for sale on board all flights departing Great Britain for a non-UK destination

• amendment of references to the Registered Mobile Operator (RMO) regime so that it only applies to Northern Ireland

• removal of unnecessary references to third countries, EU or EU legislation

It has also been updated to reflect general changes that have happened since the last update to this notice. These include:

• changes to certain HMRC contact details and sources of information

• the introduction of new legislation that is relevant to aircraft store floors (ASF)

Excise Notice 197b: excise goods - aircraft store floors