Notice

Excise Notice 202: registered mobile operators

This notice explains how to ship, import and sell excise duty-paid goods for registered mobile operators during intra-EU journeys.

• From: HM Revenue & Customs
• Published: 1 May 2010
• Last updated: 25 January 2021 — See all updates

Documents

Excise Notice 202 — registered mobile operators

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This notice cancels and replaces Notice 202 (December 2002) and Update 1 (December 2002) and Update 2 (January 2007).

Published 1 May 2010
Last updated 25 January 2021 + show all updates

1. 25 January 2021

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

2. 23 May 2016

   Section 7.2 updated with quantity of Hand-rolling tobacco to not exceed 30 grams from 20 may 2016.

3. 1 May 2010

   First published.