Notice

Registered consignees (Excise Notice 203a)

This notice sets out the UK's requirements for the commercial movement of excise goods by a Registered Consignee.

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This notice has been updated as a result of the UK leaving the EU. It cancels and replaces Notice 203a (September 2020).

The approval type only relates to EU imports into Northern Ireland.

Published 23 October 2014

Last updated 1718 ~~July~~November 2025 + show all updates

17 July 2025
New instructions have been added for 'Cancelling your approval'.
1 May 2025
This notice has been updated to reflect that the Alcohol Duty Stamps Scheme has been discontinued. From 1 May 2025, the legal requirements relating to duty stamps for alcoholic products no longer apply.
11 February 2025
Contact details for returns and repayments at section 15 have been updated.
1 February 2025
Examples of duty calculation have been updated in section 16.
30 August 2022
The addresses for the Excise Liaison Office and Registered Consignees Accounting Centre have been updated.
18 January 2021
This notice has been updated because the Brexit transition period is over.
8 September 2020
We have updated the telephone number for 'returns and repayments' to 03000 529510.
30 August 2018
The name for the HMRC National Verification Centre has been updated to HMRC Excise Liaison Office (ELO), and the fax number and telephone number for the ELO have been updated.
2 October 2017
The contact address for the National Verification Centre (NVC) has been updated.
17 February 2017
Revised Notice 203A. This notice cancels and replaces Notice 203A (23 October 2014).
23 October 2014
Revised Notice 203A (October 2014). This notice cancels and replaces Notice 203A (October 2012).
23 October 2014
First published.