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Authorising a registered consignor

A registered consignor is the natural or legal person authorised to dispatch excise goods under the excise duty suspension arrangement after they have been released for free circulation (import).
Attention: he cannot hold excise goods under the excise duty suspension arrangement, he can only ship them.

  • Conditions: registered consignor

    • The provision of a guarantee for each place of release for free circulation for the purpose of sending the excise goods to the consignee in Belgium or in another Member State.
    • the keeping of stock records in accordance with the rules for each place of release for free circulation
  • Application form: registered consignor

    The application for a registered consignor licence must be made using a specific form available from the competent department.

  • Document: registered consignor

    Excise goods are shipped from the registered consignor under cover of an e-AD (electronic administrative document) import.  This e-AD is created via EMCS (Excise Movement Control System) which centralises all excise movements at European level.
    See also Explanatory Note Registered Consignor - formatting e-AD imports.