HMAG40700 - Specific approval conditions: temporary registered consignee conditions
Temporary registered consignee (TRC) privileges are set by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.  »Ê¹ÚÌåÓýappir approval allows them to import and receive duty-suspended excise goods into the UK from other EU Member States on a consignment by consignment basis. In all cases (unlike registered consignee arrangements) the goods must be delivered to a single approved address. A TRC may not hold or dispatch excise goods in duty-suspension. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)