HMAG40740 - Specific approval conditions: registered commercial importers (RCI) conditions

Registered commercial importer (RCI) privileges are set by Excise Goods (Holding, Movement and Duty Point) Regulations 2010.  Their approval allows them to import and receive goods into the UK that are already duty-paid in another Member State, and to defer payment of the UK duty using their own or someone else’s duty deferment account. The duty is guaranteed by the duty deferment guarantee.  The goods can be delivered directly to different business addresses.  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)