Form

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.

Documents

Apply online (sign in with Government Gateway)

Apply to register using postal form (TRC1)

Details

Before you start

You may need to give HM Revenue and Customs (HMRC) extra information to support your application.

Apply online

Fill in and submit the form online (you’ll need to log into your tax account). You’ll need to attach your business plan if you aren’t already an established large business with an HMRC Customer Relationship Manager. This should be in JPEG or PDF format, and a maximum of 5MB.

You’ll get a unique reference number when you submit the form online. Include this number with any extra information you send by post.

You can track the progress of the form online using the same reference number.

Apply by post

Fill in the form on-screen, print it off and send it to us along with any extra information.

If you post the form you can’t track its progress online.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so you should have all the information you’ll need with you before you start to fill it in.

Post your application to:

HMRC Excise Processing Teams
BX9 1GL

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Temporary Registered Consignee

Temporary Registered Consignees are excise traders who are 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 (TCA) number 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 accepts and approves 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.

Published 4 July 2014
Last updated 30 March 2017 + show all updates
  1. New details under 'Apply online' and 'Apply by post' have been added.
  2. Welsh version of text added.
  3. An online service is now available.
  4. First published.