REDS / Registered Consignee, Registered Importer, Tax Representative
Excise goods - reds
- Registered Consignee – to account UK Excise as a third-party for immediate release for consumption on arrival UK, of Excise Goods received from another EU Member State under Excise Suspension.
- Registered Importer – to account UK Excise for own account or as a third-party for immediate release on arrival UK, of Excise Goods received from another EU Member State as excise paid.
- Tax Representative – to account UK Excise as a third party on behalf of a ‘Distance Seller’, based in another EU Member State but operating a UK VAT Number, for supplies of Excise Goods to private individuals in the UK, as excise paid.
Excise Goods shipped as ‘Excise Paid’ – in this context, it means the Excise has been paid and remains secured in the EU Member State of Despatch. This Excise amount can be reclaimed in the original EU Member State, under ‘draw back’ once the Registered Importer or Tax Representative procedures are confirmed as having been completed satisfactorily in the nominated EU Member State of receipt.
Registered consignee procedure:
Registered importer procedure:
Tax representative (distance selling) procedure:
- The name and address of the actual Supplier.
- A statement that UK VAT will be accounted under the UK VAT Registration Number operated by the EU Supplier.
- A statement that UK Excise will be accounted under the Excise Number of the Tax Representative. It is optional to state the actual UK Excise and UK VAT sums.