Notice: Excise Notice 204b: commercial importers and tax representatives – EU trade in duty paid excise goods

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

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

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

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.

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

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

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.

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.

First published.