Registered consignees in excise taxation
A registered consignee is a company whose gainful activities include receiving products subject to excise duty under the duty suspension arrangement from another EU Member State or from a place of import located in Finland.
Registered consignees are authorised only to receive products subject to excise duty under the duty suspension arrangement. In other words, they may not store products or dispatch them under the duty suspension arrangement.
Registered consignees need an authorisation granted by the Tax Administration. The authorisation is subject to a fee.
List of fees charged for certain Tax Administration services (available in Finnish and Swedish, link to Finnish)
General conditions for an authorisation
The Tax Administration grants an authorisation if the applicant has attended to their tax-related obligations without negligence and has paid a guarantee related to the authorisation. The authorisation must be valid during the company’s activities subject to excise taxation.
No authorisation is granted if the applicant
- has a ban on business operations
- is a corporate entity or partnership whose director has a ban on business operations
- has substantially neglected or – based on their previous negligence – can be expected to neglect their accounting or taxation obligations
- is bankrupt.
The applicant must be an adult and their competency may not be limited.
If the application concerns alcohol products, the applicant also has to contact the National Supervisory Authority for Welfare and Health (Valvira) in order to obtain the licences required by alcohol legislation.
How to request an authorisation
You can request an authorisation in MyTax. The processing of the application usually takes several months.
Total destruction or irretrievable loss in excise taxation (available in Finnish and Swedish, link to Finnish)