Registered consignors in excise taxation
A registered consignor is a business authorised to dispatch products subject to excise duty under a duty suspension arrangement after the products have been released for free circulation. This applies only to imports from outside the EU. In Finland, the authorisation is granted by the Tax Administration. A registered consignor may be a freight forwarder attending to customs clearance. An authorised warehouse keeper or a registered consignee can also be granted a registered consignor’s authorisation.
Only registered consignors can dispatch products subject to harmonised excise duty in the EU from the place of import under the duty suspension arrangement. These products include alcohol, tobacco and liquid fuels.
No registered consignor is needed for moving products subject to national excise duties, such as soft drinks and beverage containers.
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)