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Notice

Temporary Registered Consignees (Excise Notice 204a)

This notice is about the UK's requirements for the commercial movement of excise goods by a Temporary Registered Consignee (TRC). The approval type that this notice relates to will continue to operate after 1 January 2021, but only for EU imports into Northern Ireland.

Updates to this page

From:
HM Revenue & Customs
Published:
23 October 2014
Last updated:
22 April 2026
Show all updates

  1. The registration of owner of goods requirement has been removed. The contact details for movement queries have been updated.

  2. The links to use to contact HMRC have been updated.

  3. Section 4.17 has been updated with what to include in the deregistration letter.

  4. This notice 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.

  5. For general enquiries, you should contact the Excise and gambling duties enquiries team.

  6. Contact details for excise enquiries have been updated.

  7. The details for contacting the Mineral Oil Reliefs Centre have been updated.

  8. This notice has been updated due to the changes in Alcohol Duty which came into effect on 1 August 2023, including changing all references of 'made-wine' to 'other fermented products' and replacing the duty calculation examples in section 14 with a link to the new guidance.

  9. The address for movement queries has been updated.

  10. The address to contact the TRC team about movement queries has been updated.

  11. HMRC Temporary Registered Consignee (TRC) team telephone number changed to 03000 511995.

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

  13. We have updated the telephone number for 'movement queries' to 03000 529510.

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

  15. This notice cancels and replaces Notice 204A (23 October 2014). Contact addresses have been changed throughout the notice.

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

  17. First published.

Documents

Temporary Registered Consignees — (Excise Notice 204a)

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Details

This notice sets out the UK’s requirements for the commercial movement of excise goods by a Temporary Registered Consignee (TRC).

It contains:

  • general conditions and requirements
  • approval procedures
  • receipt procedures
  • duty payment procedures

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