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 1 January 2021, but only for EU imports into Northern Ireland.
Documents
Details
This notice sets out the UK’s requirements for the commercial movement of excise goods by a Temporary Registered Consignee (TRC).
It contains:
- general conditions and requirements
- approval procedures
- receipt procedures
- duty payment procedures
Updates to this page
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Section 4.17 has been updated with what to include in the deregistration letter.
Update history
2025-11-18 12:29
The links to use to contact HMRC have been updated.
2025-07-17 10:42
Section 4.17 has been updated with what to include in the deregistration letter.
2025-05-01 07:30
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.
2024-05-07 13:43
For general enquiries, you should contact the Excise and gambling duties enquiries team.
2024-04-22 15:00
Contact details for excise enquiries have been updated.
2024-02-05 11:30
The details for contacting the Mineral Oil Reliefs Centre have been updated.
2023-08-01 00:15
This notice has been updated due to the changes in Alcohol Duty which came into effect on 1 August 2023, including changing all references of ‘made-wine’ to ‘other fermented products’ and replacing the duty calculation examples in section 14 with a link to the new guidance.
2023-07-21 15:45
The address for movement queries has been updated.
2022-06-06 12:49
The address to contact the TRC team about movement queries has been updated.