A registered consignor is someone who has been granted specific authorisation to send duty-suspended excise tobacco goods (including cigarettes, cigars, cigarillos or smoking tobacco) – for business purposes – from a place of import in Sweden to a tax warehouse, for example. Excise duty on tobacco is then not paid to Swedish Customs (Tullverket) when the goods are imported; it is paid to the Swedish Tax Agency at a later date instead.
Note that a registered consignor acts only when alcohol goods are imported from countries that are not included in the EU list of excise duty territories (“third country” jurisdictions). Here, a “place of import” means a place where goods are released for free circulation from a customs point of view.
You can apply to become:
Find out more about how to apply to become a registered consignor, and what being granted approval means, in the Swedish Tax Agency’s brochure, “Registered consignor – excise duty on tobacco” (“Registrerad avsändare – tobaksskatt”, SKV 530).