Published: 28.10.2022.
Price
Free
Execution deadline in working days
-
Learn more
Recipient
Any person
Learn more
Receiving restrictions
-

Acceptance by the SRS of an electronic administrative document and other electronic reports on excise goods subject to deferred payment of excise duty submitted by the applicant through the Excise movement and control system (EMCS).

  • Process description
  • Related documents

Process description

  1. Service requests
    1. The consignor of excisable goods must submit the e-AD application to the EMCS merchant prior to dispatch of goods. The system automatically checks for errors and accepts the document by assigning a special ARC (Administrative Reference Code) identifier .
    2. The consignor of the excisable goods may send goods with an accepted e-AD and ARC code. ARC is a unique number throughout the European Union.
    3. The consignee of the excisable goods must submit a certificate of receipt of the EMCS goods and shall conclude the e-AD.
    4. Economic operators may also submit other electronic messages related to e-AD, such as e-AD cancellation, change of place of deliver, splitting the consignment, etc.

  2. Receipt of services
    For all submitted draft reports, EMCS shall send an accepted statement of reports or errors submitted. All messages associated with e-AD contain a reference to ARC.