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- » Starting and running a Swedish business
- » Paying Taxes - Businesses
- » Excise duty on alcohol
- » Goods handling when duty is suspended
- » Registered consignor
Registered consignor
A registered consignor is someone who has been granted specific authorisation to send duty-suspended excise alcohol goods – for business purposes – from a place of import in Sweden to an excise warehouse, for example. Excise duty on alcohol is then not paid to Swedish Customs (Tullverket) when the goods are imported; it is paid to the Swedish Tax Agency at a later date instead.
Note that a registered consignor acts only when alcohol goods are imported from countries that are not included in the EU list of excise duty territories (“third country” jurisdictions). Here, a “place of import” means a place where goods are released for free circulation from a customs point of view.
You can apply to become:
- an authorised warehouse keeper (if you are granted approval, you will also automatically become an authorised registered consignor as well)
- a registered consignor (if you are granted approval, you will not automatically become an authorised warehouse keeper)
Find out more about how to apply to become a registered consignor, and what being granted approval means, in the Swedish Tax Agency’s brochure, “Registered consignor – excise duty on alcohol” (“Registrerad avsändare – alkoholskatt”, SKV 529).
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