Article 18

A registered consignee may not produce, process, hold, store or dispatch excise goods under a duty suspension arrangement. A registered consignee shall comply with the following requirements: before dispatch of the excise goods, guarantee payment of excise duty under the conditions fixed by the competent authorities of the Member State of destination; at the end of the movement, enter in his or her accounts excise goods received under a duty suspension arrangement; consent to any check enabling the competent authorities of the Member State of destination to satisfy themselves that the goods have actually been received. For a registered consignee receiving excise goods only occasionally, the authorisation referred to in point (9) of Article 3 shall be limited to a specified quantity of excise goods, a single consignor and a specified period of time. Member States may limit the authorisation to a single movement.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.