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EMCS 4.0: Are you ready for the upcoming changes?
EMCS 4.0 will be LIVE as of 13 februari 2023

Do you transport excise goods and do you use EMCS (Excise Movement and Control System)? Are you familiar with the changes and have you already applied for / received the new customs permits? We are ready to offer you a smooth and hassle-free transition to the new EMCS 4.0.

On 13 February 2023, EMCS 4.0 will be deployed across Europe. The procedure of handling excise goods may become different than what you are used to. Companies who transport excise goods across the EU Member States are required to hold the relevant permits, even when the excise is paid or when the 0% tariff applies.

What is EMCS?

EMCS is a computerised system for monitoring the movement of excise goods. It records the movement of excise goods (alcohol, tobacco, and energy products). More than 100,000 economic operators use EMCS, making EMCS very crucial for info exchange and cooperation between the EU Member States

Big change: The digitalisation of the duty-paid B2B procedures

It should be noted that the old EMCS 3.4 only covers the movement of excise goods under duty suspension. The duty-paid B2B transport is not computerised.

In the new EMCS 4.0, the biggest evolution lies in the digitalisation of the duty-paid B2B procedures. A new extension of EMCS enables its use for the movement of excise goods released for consumption in the territory of one Member State and are moved to the other to be delivered there for commercial purposes. The approach-taken is to re-use existing processes (duty-suspension) and data as much as possible to minimise the required development and mitigate risks. 

Apply for your permits on time

According to the new regulations, it’s required to hold permits to be able to send and receive duty-paid excise goods in EMCS 4.0. Note that even if you already hold the permits of Registered Consignor, Registered Consignee, or Tax Warehouse, you may still need to apply for new permits for duty-paid excise movement.

There are 2 situations that require the duty-paid excise movement permits:

  1. When the company receives excise goods from a company based in a different EU Member State, then this company must hold a Permit Certified Consignee. The sending company must hold a Permit Certified Consignor.
  2. When the company delivers excise goods to a company based in a different EU Member State, then this company must hold a Permit Certified Consignor. The receiving company must hold a Permit Certified Consignee.

Delay & emergency documents

On 26 January 2023, the Customs announced that due to the automatization issue, it is still not possible to computerise the duty-paid excise movement in EMCS. As a result, you must use emergency documents to complete the delivery and receiving of duty-paid excise goods. This temporary solution will be in use till at latest on 1 October 2023. Click here to read out the announcement from the Customs.

Please note that the permit requirements of Certified Consignor and Certified Consignee still apply even if you use the emergency documents.

Do you handle excise goods and need a customs software to automate your EMCS process? Then don’t hesitate to contact us for the all-in-one customs software packet. 

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