Notice

Temporary Registered Consignees (Excise Notice 204a)

This notice is about the UK's requirements for the commercial movement of excise goods by a Temporary Registered Consignee (TRC). The approval type that this notice relates to will continue to operate after transition, but only for EU imports into Northern Ireland.

From:
HM Revenue & Customs
Published
23 October 2014
Last updated
621 JuneJuly 20222023 — See all updates

Documents

Temporary Registered Consignees (Excise Notice 204a)

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This notice has been updated as a result of the UK leaving the EU.

When the transition period ends, the systems and procedures in this notice will no longer apply to movements between Great Britain (England, Wales and Scotland) and the EU. If you are importing or exporting excise goods to or from the EU after the end of the transition period, please read Receive goods into and remove goods from an excise warehouse (Excise Notice 197).

This notice has also been amended to show the UK rules and requirement for transitional movements.

Published 23 October 2014
Last updated 621 JuneJuly 20222023 + show all updates

  1. The address for movement queries has been updated.

  2. The address to contact the TRC team about movement queries has been updated.

  3. HMRC Temporary Registered Consignee (TRC) team telephone number changed to 03000 511995.

  4. This page has been updated because the Brexit transition period has ended.

  5. We have updated the telephone number for 'movement queries' to 03000 529510.

  6. Section 3.2 has been updated following legislation changes on 1 July 2019 for heated tobacco.

  7. This notice cancels and replaces Notice 204A (23 October 2014). Contact addresses have been changed throughout the notice.

  8. Revised Notice 204A (October 2014). This notice cancels and replaces Notice 204A (October 2012). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

  9. First published.