Form

Excise movements: apply to be a registered consignor (EX72)

Use the online form to apply to HMRC to become a registered consignor.

• From: HM Revenue & Customs
• Published: 8 October 2014
• Last updated: 31 December 2020 — See all updates

Documents

Apply to register online (sign in using Government Gateway)

http://www.tax.service.gov.uk/digital-forms/form/Registered-Consignor-Application/draft/guide

Apply to register by post

Ref: EX72

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Excise/1.0/BREX72&template=EX72.xdp

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https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

To apply for approval to act as a registered consignor, you can either:

• use the online service
• fill in the form on-screen, print and post it to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

If you use the online service, you’ll get a reference number that you can use to track the progress of your application.

Registered consignors are excise traders approved to dispatch excise goods. The goods must be imported from outside the UK, under excise duty suspension arrangements upon their release to free circulation. Goods are released to free circulation once you’ve completed all import declaration formalities and paid all customs duties.

You can only act as a registered consignor and dispatch excise goods in duty suspension if you’re the:

• import agent who makes the import entry declaring the goods to free circulation
• authorised excise warehouse keeper for the approved tax warehouse where the goods will be delivered

Please read Notice 196 before filling in the application.

When to apply for approval

You must send your application at least 45 working days before the date from which you want approval as a registered consignor. Do not enter into any arrangements related to this scheme until we’ve accepted and approved your application.

Please apply for approval at the right time to avoid being charged a financial penalty. You have the right to appeal if we impose a penalty.

Fill in the form accurately and include all the information we ask for or we may refuse your application.

Further information about the dispatch of excise goods by registered consignors can be found in Notice 197.

Email HMRC to ask for this form in Welsh (Cymraeg).

Find out how accessible our forms are.

Before you start using the postal form

If you’re using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the postal form fully before you can print it. You cannot save a partly completed form so you should gather all your information together before you start to fill it in.

Find a version of the form that was used before January 2021.

Published 8 October 2014
Last updated 31 December 2020 + show all updates

1. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

2. 11 January 2016

   An online service is now available.

3. 8 October 2014

   First published.