HMAG40700 - Specific approval conditions: temporary registered consignee conditions

Temporary registered consignee (TRC) privileges are set by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.  Their approval allows them to import and receive duty-suspended excise goods into the UK from other EU Member States on a consignment by consignment basis. In all cases (unlike registered consignee arrangements) the goods must be delivered to a single approved address. A TRC may not hold or dispatch excise goods in duty-suspension. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)