Movement accompanied by an electronic administrative document (eAD)
The movement of excise goods under duty suspension arrangement shall be allowed only if accompanied by an electronic administrative document (eAD) in the Excise Movement and Control System (EMCS), proving that the indicated types and quantities of excise goods move under the duty suspension arrangement. The electronic administrative document is filled out in accordance with the Book of codes which is an integral part of the Rulebook for the movement of excise goods under duty suspension arrangement.
Before starting the movement of excise goods in an excise suspension procedure, the movement is registered in the Excise Movement and Control System (EMCS), whereby it receives the unique administrative reference number of the movement.
The sender is obliged to submit a draft electronic administrative document in the Excise Movement and Control System not earlier than seven days before the date of starting the movement of excise goods under the duty suspension arrangement indicated in the eAD.
The Excise Movement and Control System shall check the data in the draft electronic administrative document. If the data in the draft electronic administrative document is incorrect, the system notifies the sender. If the data in the draft electronic administrative document are correct, the system shall assign a single administrative reference number to the send and notifies it thereof.
In the cases where the goods are dispatched from one warehouse to another the Excise Movement and Control System shall notify the recipient of excise goods - holder of the tax warehouse, thus forwarding the electronic administrative document.
In cases of export, the electronic administrative document through the System for Movement and Control of Excise Goods shall be sent to the competent authority where the export customs declaration is submitted.
The sender of the excise goods shall be obliged to provide the excise goods carrier with a printed version of the electronic administrative document or any other commercial document accompanying the excise goods, indicating the unique administrative movement reference number, and, when needed, to present it to the competent authority.
The sender may cancel the electronic administrative document until the movement has begun under the conditions referred to in Article 32 paragraph (3) of the Law o Excise Duties.
During the movement using the Movement and Control System of Excise Goods, the sender may change the place of destination and indicate a new destination which must be one of the destinations referred to in Article 32 paragraph (2) items 1) and 2) or Article 33 paragraph (1) items 1), 2), 3) and 6) of the Law on Excise Duties.
Upon receipt of the excise goods at any destination the recipient shall be obliged to submit an acknowledgment of receipt, without delay, and no later than five working days after the end of the movement, using the Excise Movement and Control System, except in specially justified cases, approved by the competent authority.
The Excise Movement and Control System shall perform electronic verification of the data in the acknowledgment of receipt. If the data in the acknowledgment of receipt is incorrect, the Excise Movement and Control System shall immediately inform the recipient. If the data in the acknowledgment of receipt is correct, the System shall notify the recipient of excise goods that the acknowledgment of receipt has been registered.
In cases of export, the export confirmation is carried out in accordance with the customs regulations, and the Excise Movement and Control System shall notify the sender of excise goods for the completion of the movement procedure and shall send a confirmation for the performed export.
The detailed procedure for the movement of excise goods in EMCS is available at the following link:
https://customs-taxation.learning.europa.eu/course/view.php?id=192§ion=8