Registered consignors shall be authorized by the competent customs administration to dispatch excise goods under suspension of duty from the place of importation. The place of importation is, by definition, the place where the excise goods are imported from a third country and from where they are released for free circulation.

To be certified as a registered consignor, permission is required from the responsible Main Customs Office.

Permission only under reserve

Permission as a registered consignee is given only with reservations. The permission is granted only to persons whose tax reliability is not objectionable after the examination. Further prerequisites are the management of commercial books and the timely financial statements. In addition, the granting of the permit depends on a security deposit.

Together with the permit, the Federal Ministry of Finance issues its own excise number for the registered consignor.

Legal Basis

• § 136 BranntwMonG, § 18 BrStV
• § 7 BierStG, § 14 BierStV
• § 7 SchaumwZwStG, § 13 SchaumwZwStV
• § 29 Abs. 3 i.V.m. § 7 SchaumwZwStG, § 43 i.V.m. § 13 SchaumwZwStV
• § 32 Abs. 2 Nr. 2 i.V.m. § 7 SchaumwZwStG, § 49 SchaumwZwStV
• § 8 TabStG, § 14 TabStV

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