HMAG40670 - Specific approval conditions: registered consignee conditions

*This page relates to movements from the EU to a Northern Ireland address only*

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)