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Registered commercial importer (RCI) privileges are set by Excise Goods (Holding, Movement and Duty Point) Regulations 2010. Ìý»Ê¹ÚÌåÓýappir approval allows them to import and receive goods into the UK that are already duty-paid in another Member State, and to defer payment of the UK duty using their own or someone else’s duty deferment account. »Ê¹ÚÌåÓýapp duty is guaranteed by the duty deferment guarantee.Ìý »Ê¹ÚÌåÓýapp goods can be delivered directly to different business addresses.Ìý (ThisÌýcontent has been withheld because of exemptions in the Freedom of Information Act 2000)

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