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: 18 November 2025
  Show all updates

  1. 18 November 2025

     The links to use to contact HMRC have been updated.

  2. 17 July 2025

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

  3. 1 May 2025

     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.

  4. 25 January 2021

     This page has been updated because the Brexit transition period has ended.

  5. 23 May 2016

     Section 7.2 updated with quantity of Hand-rolling tobacco to not exceed 30 grams from 20 may 2016.

  6. 1 May 2010

     First published.

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).