The EMCS procedure will be terminated when the consignee has started the excise goods in his business. This process is referred to as taking possession and means the inclusion in the warehouse of the recipient. This is either the owner of a tax warehouse or a registered recipient. Immediately after the goods have been taken into service, the consignee must send an initial notification, using the EMCS protocol, to the competent main customs office.

Examination by the main customs office

There, the information on the supply of excise goods is automatically checked. The main customs office informs the recipient of the result of the examination. If the consignor was the holder of a tax warehouse or a registered consignor, the result of the inspection by the main customs office will also be sent to him in the form of an acknowledgment.

The competent customs office may require the immediate presentation of the excise goods at the place of receipt of the goods.

In principle, however, the receipt of the goods is proof of termination of the movement of the excise goods – the EMCS procedure is thus terminated.

Legal Basis

• § 26 BrStV
• § 22 BierStV
• §§ 21 und 43 SchaumwZwStV
• § 22 TabStV

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