Notice

Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice 204b)

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.

Published 23 October 2014
Last updated 31 December 2023 + show all updates
  1. Section 11 has been updated to include details of an end date for the current transitional arrangements for moving duty-paid goods, with the introduction of the Excise Movement and Control System. Link to information on rules for non-EU sales in section 12.1 has been updated.

  2. 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 18 with a link to the new guidance.

  3. The address has been updated at section 17 for HMRC Duty-paid Movements Team.

  4. Sections 11.7 and 11.8 of the notice have been updated, as it is no longer possible to fax HMRC a 'Notification of Movement starting in Fallback' form or 'Fallback change of destination' form.

  5. This notice has been amended to include details of how to gain approval as a Certified Consignee or Certified Consignor, as well as how goods need to be moved in line with changes to the duty-paid process from 13 February 2023.

  6. The telephone number for movement queries has been updated.

  7. The address to contact the Duty-paid Movements team about movement queries has been updated.

  8. HMRC Duty-paid Movements Team telephone number changed to 03000 511995.

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

  10. 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.

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

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

  13. 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.

  14. 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.

  15. First published.