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.