Since February 2023, new regulations apply in commercial traffic for the transport of excise goods already taxed in one Member State between two EU Member States. Previously, a simplified accompanying document could be used, but now only an electronic administrative document in the so-called ECMS procedure (Excise Movement and Control System) is permitted.
The legal figures of the "certified consignee" and the "certified consignor" must be used in this process. Companies that want to send or receive commercially already taxed excisable goods from or to another Member State need to participate in the electronic procedure. Therefore, those who wish to participate in the electronic procedure must first apply for the new permits and excise tax numbers from the competent main customs office.
How Gerlach Customs can support you
At Gerlach Customs Services, we are happy to assist you with any questions regarding the EMCS procedure. Our customs experts can support you in applying for the necessary authorization(s) as a certified consignor/consignee. We can also help you with the processing/creation of transactions afterwards. If you want to play it safe, feel free to contact us.