Article 18
Registered consignee
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.
Who wrote about this article in the consultations
Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
to be held in an excise warehouse in the Member States of destination or proved to have left the EU. 3 27/07/2018 2. Guarantees (Art.18) and Excise Refund (Art. 11) ESTA regrets that the Commission does not improve and simplify the legal framework for the guar ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.