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Notice

Registered consignees (Excise Notice 203a)

This notice sets out the UK's requirements for the commercial movement of excise goods by a Registered Consignee.

Updates to this page

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

  1. This notice has been updated to remove a reference to vaping products. This is due to registered consignees not being affected.

  2. This notice has been included to include information about vaping products.

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

  4. New instructions have been added for 'Cancelling your approval'.

  5. 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.

  6. Contact details for returns and repayments at section 15 have been updated.

  7. Examples of duty calculation have been updated in section 16.

  8. The addresses for the Excise Liaison Office and Registered Consignees Accounting Centre have been updated.

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

  10. We have updated the telephone number for 'returns and repayments' to 03000 529510.

  11. The name for the HMRC National Verification Centre has been updated to HMRC Excise Liaison Office (ELO), and the fax number and telephone number for the ELO have been updated.

  12. The contact address for the National Verification Centre (NVC) has been updated.

  13. Revised Notice 203A. This notice cancels and replaces Notice 203A (23 October 2014).

  14. Revised Notice 203A (October 2014). This notice cancels and replaces Notice 203A (October 2012).

  15. First published.

Documents

Registered consignees: Excise Notice 203a

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Details

This notice has been updated as a result of the UK leaving the EU. It cancels and replaces Notice 203a (September 2020).

The approval type only relates to EU imports into Northern Ireland.

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