Notice

Excise Notice 204b: commercial importers and tax representatives - EU trade in duty paid excise goods

This notice explains the UK's requirements for the commercial importation of excise goods already released for consumption in an EU member state. The approval type that this notice relates to will continue to operate post transition, but only in relation to EU imports into Northern Ireland.

Documents

Details

This notice provides guidance on the standard scheme for importing such goods as an Unregistered Commercial Importer, as well as the Registered Commercial Importer and tax representative schemes.

Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 23 October 2014
Last updated 28 May 2021 + show all updates
  1. HMRC Duty-paid Movements Team telephone number changed to 03000 511995.

  2. This notice has been updated because the Brexit transition period has ended.

  3. This guidance is for the period up to 1 January 2021. Now that the Brexit transition period has ended we have published new guidance from 1 January 2021. A link to the new guidance has been added to this page.

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

  5. Section 3.2 has been updated following legislation changes on 1 July 2019 for heated tobacco.

  6. This notice replaces Notice 204b (23 October 2014). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

  7. Revised Notice 204B (October 2014). This notice cancels and replaces Notice 204B (October 2012). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

  8. First published.