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HMRC internal manual

Beer Guidance

Imports: Registered consignees and Temporary registered consignees

Beer may also be acquired from the EU under the Registered Consignees arrangements by persons other than registered brewers and packagers. Goods may not be held in duty suspension under these arrangements. Further information can be found in Notice 203A Registered Consignees.

Temporary Registered Consignees who do not use any of the aforementioned procedures, must follow the directions in Notice 204A Temporary Registered Consignees.

The regulations relating to the above are contained in The Excise Goods (Holding, Movement, Warehousing and Duty Point) Regulations 2010 (Part 3).