Companies that wish to produce, store, send or receive excise products must hold one or more authorization(s) issued by the Customs and Excise Administration.
The nature of the authorization depends on the activities of the applicant:
- the authorized warehouse keeper can produce, process, store, receive and send excise goods under duty suspension in a tax warehouse
- the registered consignor can send previously imported excise goods under duty suspension
- the registered consignee can receive excise goods under duty suspension in order to pay the excise duties before the goods are made available
- the temporary registered consignee can on a case by case basis receive certain excise goods under duty suspension to pay the excise duties before the goods are made available.
These authorizations allow them to receive excise products under excise duty suspension arrangement.