# Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast), Article 18: Registered consignee

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

1. A registered consignee may not produce, process, hold, store or 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 or her 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 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: https://www.legislation.gov.uk/eudr/2020/262/article/18 (the official version)
Page: https://openlegislation.uk/eu-directive-2020-262/article-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.