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Systematically receiving excise goods under duty suspension arrangements from other Member States


Description

In order to systematically receive goods, which are subject to special excise duties under duty-suspension arrangements, from other EU member states, in the Republic of Cyprus, one needs to obtain a "Registered Consignee" authorisation by the Department of Customs and Excise, of the Ministry of Finance.

The term “Registered Consignee" refers to the natural or legal person, who is registered and authorised by the Director of Customs and Excise, in the course of his/hers business, to receive (can neither hold nor dispatch) harmonized goods from another Member State which are transported under excise duty suspension arrangements, payable upon receipt and no later than the working day after their arrival of the goods.

Hide details for Eligibility CriteriaEligibility Criteria

The Department of Customs and Excise grants a licence for Registered Consignees to natural persons or legal entities, only in cases where the Department is satisfied that they meet the following criteria:

  • registration to the Registrar of Companies and Official Receiver (in case of legal entities);
  • registration to the VAT Registrar;
  • registration to Customs Registrar.


Hide details for Application ProcedureApplication Procedure
The Application for a Registered Consignee can be submitted either electronically through the PSC Cyprus or by contacting directly the local Department of Customs and Excise Office. Please note that the submission of the aforementioned online application form necessitates the use of an electronic signature, which has to be under the sole control of the applicant.

The application should be accompanied by the following original or authorised copies of documents, with the exception of the documents in points (e) and (f) below, where copies can be accepted instead:
  1. identity card in case of natural persons;
  2. Certificate of Incorporation issued by the Registrar of Companies and Official Receiver (in case of legal person);
  3. Certificate of Registered Office Address issued by the Registrar of Companies and Official Receiver (in case of legal person);
  4. Certificate related to the responsible personnel of the company, their status and responsibilities in the company issued by the Registrar of Companies and Official Receiver;
  5. Certificate of VAT Registration;
  6. Certificate of Customs Registration;
  7. data regarding the accounting system of the company, the internal control measures, and the accounting control methods;
  8. formal declaration that the activity run by the said company, in relation to the goods received, is not occasional;
  9. other relevant licences that the applicant holds;
  10. or any other relevant certificate, document or data that may be deemed necessary by the Director of the Customs and Excise with respect to the evaluation of the application.

The applicant is informed regarding the decision to grant the permit or not within three months from the date that the application form and supporting documents were duly submitted. The authorisation shall not be deemed to have been granted if the Department of Customs and Excise has not replied within the period specified. Upon approval, the applicant needs to deposit a guarantee, in accordance with the excise duty and VAT attributable to each delivery of products.

The licence for registered consignee is valid for an unlimited time period and does not need to be renewed.

Hide details for Obligations and SupervisionObligations and Supervision

Registered Consignees are obliged to comply with the provisions of the Excise Duties Law 91(I) / 2004, Regulations and Orders, as periodically amended, as well as with the terms and conditions of the license obtained.

Indicatively, registered consignees need to conform to the following:
  • provide guarantee (bank or from an approved insurance organization), prior to the dispatch of the harmonised goods, for the payment of the relevant excise duties and VAT;
  • to submit in the “Excise Movement Control System”, E.M.C.S., the report of receipt without delay and in any case no later than five working days from the completion of the movement of the excise goods, except in cases where it is duly justified by the Department of Customs & Excise;
  • keep records regarding the products received along with all the relevant administrative documents;
  • keep accounting reports of the products received and relevant data;
  • accept and facilitate the inspection by the Department of Customs and Excise Office and safeguard public earnings and obey to its recommendations;
  • conform with any other conditions that may be imposed by the Director of the Department of Customs and Excise.

Notably, at any time authorised officers of the Department of Customs and Excise may visit any place subject to customs supervision, which belongs to any natural person or legal entity for inspection and control of the goods, as well as the records, books, documents or data, even those existing in electronic form.

Authorised officers, in order to verify or secure compliance with the customs legislation or the other legislation, may demand any related information and check all the goods related to the entry, exit , or movement or deposition in business areas, as well as on any records, books, documents or data, even in electronic form, of any natural or legal person.

Hide details for Other AssociationsOther Associations

Cyprus General Bonded and Warehouse Logistics Association
P.O.Box 71067, 3840 Limassol
Telephone: +357 25344448,
Fax: +357 25344447,
Email: custombrokersassociation@cytanet.com.cy


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Related Links

Department of Customs and Excise
Business Setup Procedures
VAT Registration
The Excise Duty Regulating Law of 2004-2010
Declaration 313/2010
Council Directive 2008/118/EC
Application for issuance of Certificates of Companies by the Registrar of Companies
Dispatching excise goods under duty suspension arrangement upon their release for free circulation to other Member States
Online Application for Registered Consignee

Related Documents

Download the Acrobat fileApplication for registered consignee.pdf



Last Update on: 16/03/2020 02:51:57 PM


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