Change of https://www.gov.uk/government/publications/excise-notice-202-registered-mobile-operators

Change description : 2025-11-18 12:42:00: The links to use to contact HMRC have been updated. [Guidance and regulation]

Showing diff : 2025-08-07 22:48:38.792300661 +00:00..2025-11-18 12:42:57.070696008 +00:00

Notice

Excise Notice 202: registered mobile operators

This notice explains how to ship, import and sell excise duty-paid goods for registered mobile operators during intra-EU journeys.

From:
HM Revenue & Customs
Published
1 May 2010
Last updated
1718 JulyNovember 2025 — See all updates

Documents

Excise Notice 202 — registered mobile operators

HTML

Details

This notice cancels and replaces Notice 202 (December 2002) and Update 1 (December 2002) and Update 2 (January 2007).

Updates to this page

Published 1 May 2010
Last updated 1718 JulyNovember 2025 + show all updates

  2. Reference to Notice 101 removed from 'Excise Notice 202 — registered mobile operators' HTML attachment.

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Update history

2025-11-18 12:42
The links to use to contact HMRC have been updated.

2025-07-17 12:34
Reference to Notice 101 removed from ‘Excise Notice 202 – registered mobile operators’ HTML attachment.

2025-05-01 07:30
Section 11 ‘Tax stamps and fiscal marks’ 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.