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HMRC internal manual

Oils Technical Manual

Intra-EU Movements: movements: temporary registered consignees

Authorised warehousekeepers in other Member States may deliver oils under duty suspension to traders in the UK who do not hold authorised warehouse-keeper status

  • After an initial approach to obtain advice from the Helpline, Temporary Registered Consignees (TRCs) make a declaration to the National Occasional Importers Centre (NOIC) in Queens Dock, Liverpool, prior to the despatch of the goods. However, under these circumstances, the trader may not receive the goods under suspension of duty. UK duty must be paid immediately on receipt whether outright or on deferment. It is not possible for such traders to put duty-suspended goods into a tax warehouse in the UK upon arrival.

Traders who import duty-paid goods in addition to duty suspended goods must maintain separate records for each category of receipt.

You can find further information on the procedures for TRCs in Notice 204A.