Temporarily registered consignees in excise taxation

A temporarily registered consignee is a company or a private individual entitled to receive products subject to excise duty under the duty suspension arrangement. Temporarily registered consignees can receive products from another EU Member State or from a place of import located in Finland. Movements of excise products under suspension of excise duty are controlled by means of EMCS.  

A temporarily registered consignee needs a temporary excise duty number for the receipt of one consignment. The excise duty number is assigned by the Tax Administration.  The excise duty number is needed for movements under EMCS, but only when the products are subject to harmonised excise duty in the EU. Such products include alcohol, some tobacco products and liquid fuels.  

The right to act as a temporarily registered consignee concerns only a certain period of time and a certain volume of products.  

The temporarily registered consignee must report and pay excise duty on the products to Finland. 

A guarantee must be deposited 

Before products are dispatched, the consignee must submit an advance notice in MyTax and pay the Tax Administration a guarantee equalling the amount of excise duty. 

To file the advance notice, you need the consignor’s excise duty number. Ask the number from the consignor, i.e. the tax warehouse keeper.   

When you have filed the advance notice and paid the guarantee, MyTax assigns you a personal excise duty number. Give the number to the consignor.  

After this, you can receive the products under the duty suspension arrangement. The excise duty number is valid only once and only for a certain batch of products.  

An advance notice has to be filed and a guarantee deposited separately for each batch of products. The Tax Administration will use the guarantee to cover the excise duty. 

After you have received the products, file an excise duty return.  

Information about other licences needed to import alcohol is provided by Valvira, the National Supervisory Authority for Welfare and Health. 

Further information 

List of fees charged for certain Tax Administration services (available in Finnish and Swedish, link to Finnish) 

Filing and paying excise duty 

Guarantees in excise taxation (available in Finnish and Swedish, link to Finnish)

Occasional imports of products subject to excise duty (available in Finnish and Swedish, link to Finnish)