Cap. 382 ст. 10AConsignee may be any professional trader.

(1) Notwithstanding the provisions of article 10, the consignee shall be a professional trader without authorized warehouse keeper status. This trader may, in the course of his business, receive products subject to excise duty under duty-suspension arrangements.

However, he may neither hold nor dispatch such products under excise duty-suspension arrangements.

(2) Such trader shall, before beginning to receive the goods, request to be registered by the Commissioner.

(3) A registered consignee shall comply with the following requirements:

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

(b) at the end of the transaction, enter in his accounts excisable goods received under a duty suspension arrangement;

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