CREATE TABLE #NewCustomers (ID INT);
CREATE TABLE #ExistingCustomers (ID INT);

INSERT INTO #NewCustomers
        ( ID )
VALUES
     (8), (9), (10), (1), (3), (8);

INSERT INTO #ExistingCustomers
        ( ID )
VALUES
        ( 1) , (2), (3), (4), (5);


-- EXCEPT filters for DISTINCT values
SELECT * FROM #NewCustomers AS nc
EXCEPT
SELECT * FROM #ExistingCustomers AS ec

-- NOT IN returns all values without filtering
SELECT * FROM #NewCustomers AS nc
WHERE ID NOT IN (SELECT ID FROM #ExistingCustomers AS ec)

INSERT INTO #ExistingCustomers
        ( ID )
VALUES
        ( NULL );

-- With NULL values in the right-hand table, EXCEPT still returns the same results as above
SELECT * FROM #NewCustomers AS nc
EXCEPT
SELECT * FROM #ExistingCustomers AS ec

-- NOT IN now returns no results
SELECT * FROM #NewCustomers AS nc
WHERE ID NOT IN (SELECT ID FROM #ExistingCustomers AS ec)

DROP TABLE #NewCustomers;
DROP TABLE #ExistingCustomers;