Cap. 382 чл. 10BRegistered consignor.

(1) Notwithstanding the provisions of article 10, a registered consignor may be a professional trader without the status of authorized warehouse keeper. The registered consignor may, in the course of his business, dispatch goods which are under duty suspension or goods which are in free circulation.

(2) The registered consignor shall, before starting to dispatch the objects, request to be registered by the Commissioner.

(3) Registered consignor shall observe the following requirements:

(a) before dispatch of the excisable goods, he shall guarantee the payment of excise duty, under the conditions fixed by the Commissioner;

(b) at the end of the transaction, he shall enter into his accounts excisable goods dispatched under an excise duty suspension arrangement;

(c) consent to all monitoring and stock checks enabling the Commissioner to verify that the goods have actually been dispatched: Provided that where a registered consignor dispatches excisable goods only occasionally, the authorisation granted by the Commissioner shall be limited to a specified quantity of excisable goods, a single consignor and a specified period of time or a single transaction. The Commissioner may limit the authorisation to one transaction.