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HMRC internal manual

Oils Technical Manual

Intra-EU Movements: movements: Consignees/Consignors

Authorised warehousekeepers in other Member States may deliver mineral oils under duty suspension to traders in the UK who do not hold authorised warehousekeeper status

  • After an initial approach to obtain advice from the Helpline, the consignee is sent an application form and then registers with REDCENT in Queens Dock, Liverpool, in order to become a Registered Consignee prior to the receipt of the goods. Warehouse-keepers already registered as an authorised warehouse may also register as a Registered Consignee but records of the two activities must be kept separate.

Traders who import duty paid goods in addition to duty-suspended goods must maintain separate records for each category of receipt.

You can find further information on the procedures for Registered Consignees in Notice 203A.