Article 19
United Kingdom
A registered consignee may neither hold nor 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 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 Article 4(9) 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.