Temporarily registered consignees in excise taxation
A temporary registered consignee is a company or a private individual entitled to receive products subject to EU-harmonised excise duty under duty suspension. Such products include alcohol, tobacco products and liquid fuels. Temporary registered consignees can receive products from another EU Member State. When receiving products, temporary registered consignees must use the Excise Movement and Control System (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.
File an advance notice and pay a guarantee
When you act as a temporary consignee, you must submit an advance notice in MyTax and pay the Tax Administration a guarantee equalling the amount of excise duty before the products are dispatched. You will have to file an advance notice and pay a guarantee separately for each consignment. The Tax Administration will use the guarantee to cover the excise duty.
To file the advance notice, you will need the authorised warehouse keeper’s excise duty number. Ask the consignor for the number.
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 dispatched under the duty suspension arrangement. The excise duty number is valid only once and only for a specific consignment.
After you have received the products and submitted a report of receipt in EMCS, file an excise duty return on the products in MyTax.
Information about other licences needed to import alcohol is provided by Valvira, the National Supervisory Authority for Welfare and Health.
List of fees charged for certain Tax Administration services (available in Finnish and Swedish, link to Finnish)
Guarantees in excise taxation (available in Finnish and Swedish, link to Finnish)