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 another EU member state.

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.

Published 23 October 2014
Last updated 4 July 2019 + show all updates
  1. Section 3.2 has been updated following legislation changes on 1 July 2019 for heated tobacco.

  2. 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.

  3. 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.

  4. First published.