The information in the e-VD must also be kept up-to-date with changes during a transport of the excise goods subject to tax suspension. This applies above all to changes at the destination.

The tax warehouse owner or registered consignor must indicate the change at the original destination or information on a new one as part of the EMCS procedure. For this, special data records are used for the change message. The responsible main customs office checks the information from the change report and informs the sender of the result.

Change notification also to recipients

If, in addition, the recipient of the excise goods changes – and this is either a tax warehouse owner or a registered consignee – the updated e-AD will also be forwarded to it by the competent customs office. This applies above all to transports via another EU member state. However, the original recipient of the excise goods is also informed about the change in the e-AD – if he owns a tax warehouse or registered recipient.

Legal Basis

• § 25 BrStV
• § 21 BierStV
• §§ 20 und 43 SchaumwZwStV
• § 21 TabStV

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