Excise movements: application to register for the Temporary Registered Consignee scheme (TRC1)
Use the online form service to apply to register as a Temporary Registered Consignee.
Ref: TRC1 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs/1.0/TRC1&template=TRC1.xdp
As a Temporary Registered Consignee you can import duty suspended excise goods into the UK from other EU member states on a consignment by consignment basis.
To register as a Temporary Registered Consignee, you can:
- use the online form service (sign in to, or set up a Government Gateway account)
- fill in the form on-screen, print it off and post it to HM Revenue and Customs (HMRC)
If you use the online form, you’ll get a reference number that you can use to track the progress of your form.
Temporary Registered Consignees are excise traders who’re approved to import duty suspended excise goods into the UK from other EU member states on a consignment by consignment basis.
The scheme applies to:
- alcohol and alcoholic drinks
- manufactured tobacco (for example, cigarettes, cigars and smoking tobacco)
- energy products such as hydrocarbon oils
Under this scheme you can’t hold or dispatch excise goods in duty suspension. Once you’ve been approved as a Temporary Registered Consignee you’ll need to get a Temporary Consignment Authorisation number (TCA) from HMRC before you receive any goods.
If you want to receive consignments more often you should apply to become a Registered Consignee.
Read Notice 204A before trying to fill in the application.
When to apply for approval
Submit your application at least 45 working days before you intend to apply for a TCA.
Don’t place orders or enter into any arrangements related to this scheme until HMRC accept and approve your application.
Please apply for approval at the right time to avoid HMRC charging you a financial penalty. You have the right to appeal if we impose such a penalty.
You must complete the form accurately and include all the information we ask for or we may refuse your application.
Before you start the postal form
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so gather all your information together before you start to fill it in.
Published: 4 July 2014
Updated: 26 October 2016
- Welsh version of text added.
- An online service is now available.
- First published.