EMCS PROCEDURE

Start of the transport

Before goods subject to excise duty may be transported under suspension of duty from a tax warehouse – or from the place of importation – to another tax warehouse or to the operation of a registered consignee in another EU Member State, the consignor must notify the competent customs office of the current state of the art electronic administrative document (e-AD). The transmission of the e-AD must be done electronically via the EMCS procedure.

If there is no objection from the customs authorities after the verification, the e-AD will be provided with a reference code (ARC) and sent as confirmation to the consignor.

Carriage from other EU Member States

If the holder of a tax warehouse is the recipient of the excise goods, the e-AD will be sent to him by the competent customs office. The same procedure is also applied to promotions made via another EU Member State. The same procedure applies even if a registered recipient receives the goods.

The carrier must carry a printout of the confirmed e-AD when transporting the excise goods, as well as a commercial document containing the same data of the e-AD and the reference code. This also applies to the carriage of excise goods from other EU Member States.

Legal Basis

  • §§ 21 und 22 BrStV
  • § 17 und 18 BierStV
  • §§ 16, 17 und 43 SchaumwZwStV
  • §§ 17 und 18 TabStV

WHAT WE CAN DO FOR YOU

FULL SERVICE

We offer you the complete service with the EMCS procedure for transports to Germany.

SEVERAL LOCATIONS

We operate warehouses at several locations in Germany – for short journeys.

FAST PROCESSING

We receive the goods at our locations and ensure a fast turnaround.

SHORT STOPS

During the transport, there are only short downtimes – for a quick transport.