Excise movements: application to register for the Temporary Registered Consignee scheme (TRC1)
Use the online form service to apply to register as a Temporary Registered Consignee.
Documents
Details
You may need to give HMRC extra information to support your application.
This service is only relevant for goods being delivered from an EU member state into Northern Ireland.
You cannot use this service where goods are delivered to a location in Great Britain from an EU member state.
Find more information on:
- importing excise goods to the UK from the EU from 1 January 2021
- moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021
Apply online
To apply online, you need a Government Gateway user ID and password. If you do not have one, you can create one when you apply.
You’ll need to attach your business plan if you are not already an established large business with an HMRC Customer Relationship Manager. This should be in JPEG or PDF format, and a maximum of 5MB.
You’ll get a unique reference number when you submit the form online. Include this number with any extra information you send by post.
You can track the progress of the form online using the same reference number.
Apply by post
Fill in the form on-screen, print it off and send it to us along with any extra information.
If you post the form you cannot track its progress online.
You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so you should have all the information you’ll need with you before you start to fill it in.
Post your application to:
HMRC Excise Processing Teams
BX9 1GL
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Temporary Registered Consignee
Temporary Registered Consignees are excise traders who are approved to import duty suspended excise goods into the UK from an EU member state on a consignment by consignment basis.
The scheme applies to:
- alcohol and alcoholic drinks
- manufactured tobacco (for example, cigarettes, cigars and smoking tobacco)
- energy products such as hydrocarbon oils
Under this scheme you cannot hold or dispatch excise goods in duty suspension. Once you’ve been approved as a Temporary Registered Consignee you’ll need to get a Temporary Consignment Authorisation (TCA) number from HMRC before you receive any goods.
If you want to receive consignments more often you should apply to become a Registered Consignee.
Read Notice 204A before trying to fill in the application.
When to apply for approval
Submit your application at least 45 working days before you intend to apply for a TCA.
Do not place orders or enter into any arrangements related to this scheme until HMRC accepts and approves your application.
Please apply for approval at the right time to avoid HMRC charging you a financial penalty. You have the right to appeal if we impose such a penalty.
You must complete the form accurately and include all the information we ask for or we may refuse your application.
Last updated 5 May 2021 + show all updates
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This service will only remain relevant for goods being delivered from an EU member state into Northern Ireland. It cannot be used where goods are delivered to a location in Great Britain from an EU member state.
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This page has been updated because the Brexit transition period has ended.
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New details under 'Apply online' and 'Apply by post' have been added.
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Welsh version of text added.
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An online service is now available.
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First published.