{
  "url": "https://openlegislation.uk/eu-directive-2020-262/article-18",
  "json_url": "https://openlegislation.uk/eu-directive-2020-262/article-18.json",
  "legislation": "eudr/2020/262",
  "legislation_title": "Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2020-262",
  "path": "article/18",
  "kind": "article",
  "number": "18",
  "heading": "Registered consignee",
  "text": "1. A registered consignee may not produce, process, hold, store or dispatch excise goods under a duty suspension arrangement.\n2. A registered consignee shall comply with the following requirements:\n(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;\n(b) at the end of the movement, enter in his or her accounts excise goods received under a duty suspension arrangement;\n(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.\n3. 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2020/262/article/18",
    "retrieved_at": "2026-11-01T15:21:23.724471+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}