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
121 AugustJuly 2023 — See all updates

Documents

Temporary Registered Consignees (Excise Notice 204a)

HTML

Details

This notice setshas outbeen theupdated UK’sas requirementsa forresult the commercial movement of excisethe goodsUK byleaving athe Temporary Registered Consignee (TRC).EU.

ItWhen contains:

  • generalthe conditionstransition andperiod requirements
  • approvalends, procedures
  • receiptthe procedures
  • dutysystems paymentand procedures
Published 23in Octoberthis 2014
Lastnotice updatedwill 1no Augustlonger 2023 + showapply allto updates

  1. ThisGreat noticeBritain has(England, beenWales updatedand dueScotland) toand the changesEU. inIf Alcoholyou Dutyare whichimporting cameor intoexporting effectexcise ongoods 1to Augustor 2023,from includingthe changingEU allafter referencesthe end of 'made-wine'the totransition 'otherperiod, fermentedplease products'read Receive goods into and replacingremove thegoods dutyfrom calculationan examplesexcise inwarehouse section(Excise 14Notice with197).

    This anotice linkhas also been amended to show the newUK guidance.rules and requirement for transitional movements.