# Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, Article 19

Extent: E+W+S+N.I.

1. A registered consignee may neither hold nor dispatch excise goods under a duty suspension arrangement.
2. A registered consignee shall comply with the following requirements:
(a) 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;
(b) at the end of the movement, enter in his accounts excise goods received under a duty suspension arrangement;
(c) consent to any check enabling the competent authorities of the Member State of destination to satisfy themselves that the goods have actually been received.
3. 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.

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Source: https://www.legislation.gov.uk/eudr/2008/118/article/19 (the official version)
Page: https://openlegislation.uk/eu-directive-2008-118/article-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.