Excise movements: apply to be a registered consignor (EX72)

Use the online form to apply to HM Revenue and Customs to become a registered consignor.



To apply for approval to act as a registered consignor, you can either:

  • use the online form (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Registered consignors are excise traders approved to dispatch excise goods. The goods must be imported from outside the EU, under excise duty suspension arrangements upon their release to free circulation. Goods are released to free circulation once you’ve completed all import declaration formalities and paid all customs duties.

You can only act as a registered consignor and dispatch excise goods in duty suspension if you’re the:

  • import agent who makes the import entry declaring the goods to free circulation
  • authorised excise warehousekeeper for the approved tax warehouse where the goods will be delivered

Please read Notice 196 beforefilling in the application.

When to apply for approval

You must send your application at least 45 working days before the date from which you want approval as a registered consignor. Don’t enter into any arrangements related to this scheme until we’ve accepted and approved your application.

Please apply for approval at the right time to avoid being charged a financial penalty. You have the right to appeal if we impose a penalty.

Fill in the form accurately and include all the information we ask for or we may refuse your application.

Further information about the dispatch of excise goods by registered consignors can be found in Notice 197.

Before you start using the postal form

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You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you start to fill it in.