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HMRC internal manual

Holding and Movements Assurance Guidance

Specific approval conditions: UK registered consignor conditions

Registered consignor privileges are set by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.  Their approval allows them to, in the course of their business and under the conditions set by us, dispatch non-EU excise goods under excise duty-suspension arrangements to an EU destination upon their release to free circulation (meaning that all customs duties have been paid or accounted for). (This content has been withheld because of exemptions in the Freedom of Information Act 2000)