A Registered Consignor is a business approved by HMRC to despatch excise goods, under duty suspension, from their place of importation to an approved tax warehouse. Kanns Logistics acts as Registered Consignor, so your imported wine, beer, spirits and other excise goods can travel from the port, airport or inland clearance depot to the tax warehouse without excise duty being paid at the border.
What we do for you
- Declare imported excise goods for release to free circulation with excise duty suspended.
- Start the duty-suspended movement on EMCS, with the electronic administrative document (e-AD) submitted before the goods leave.
- Make sure every movement is covered by a guarantee, including our own movement guarantee.
- Arrange transport from the place of importation to the receiving tax warehouse.
- Track the movement until the warehouse submits its report of receipt and the movement is closed.
How it works
Goods arrive in the UK
Your excise goods arrive at a UK port, airport or inland clearance depot.
Import declaration
We declare the goods for release to free circulation with excise duty suspended.
EMCS movement started
We submit the e-AD on EMCS and confirm the guarantee before despatch.
Delivered to the tax warehouse
The goods travel to the approved tax warehouse, which confirms receipt to close the movement.
Who it helps
Importers
Bring wine, beer, spirits and other excise goods into the UK without paying excise duty at the border.
Tax warehousekeepers
Receive imported goods straight into your warehouse under duty suspension.
Overseas producers
Ship to UK customers and warehouses with the UK side of the movement handled for you.
Registered Consignor questions
No. Kanns Logistics can act as Registered Consignor for your consignments, so you don’t need to apply for your own approval.
Yes. Each movement must be covered by a guarantee, which can be provided by the Registered Consignor, the owner of the goods, the consignee or the transporter. Read about our movement guarantee.
To an approved tax warehouse in the UK, where the goods stay in duty suspension until they are released for consumption or exported.
Not at import. Duty becomes payable when the goods are released for consumption from the tax warehouse.
Source: HMRC, Apply for approval as a Registered Consignor of excise goods.