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.
Documents
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 1 May 2025
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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.
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This page has been updated because the Brexit transition period has ended.
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Section 7.2 updated with quantity of Hand-rolling tobacco to not exceed 30 grams from 20 may 2016.
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First published.