The registered consignor is only authorised to dispatch excise goods under a duty suspension arrangement, without being able to hold them. An entity intending to operate as a registered consignor is previously authorised, for each product type handled, by the office with jurisdiction for that entity’s registered headquarters. The registered consignor is assigned an excise duty code before commencing activities.

The consignor is obliged to:

  1. provide a guarantee of payment of excise duty on consigned products;
  2. enter excise goods under suspension arrangements in its accounts at the time of dispatch, providing details of the accompanying document and the place where the products are delivered;
  3. provide the transporter with a printed copy of the electronic accompanying document issued by the computerised system or any other commercial document clearly identifying the unique administrative reference code;
  4. undergo any checks or inspections, including those aimed at establishing the regularity of consignments made.

Last update: 12-12-2020