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HMRC internal manual

Holding and Movements Assurance Guidance

Specific approval conditions: registered consignee conditions

A registered consignee’s privileges are set by Excise Goods (Holding, Movement and Duty Point) Regulations 2010.  A registered consignee may receive and account for the duty on duty-suspended excise goods from other EU Member States.  They account for the duty when they receive the goods.  They may not hold or dispatch the goods under duty-suspension arrangements. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)