You transport excise goods or you have these goods transported

Transporting excise goods within the European Union is subject to a number of rules. Different rules apply to the transport of excise goods on which:

• excise duty has been paid
• excise duty has not yet been paid

Transport of excise goods on which excise duty has not yet been paid (suspension of excise duty)

Excise goods on which excise duty has not yet been paid (suspension of excise duty) should be transported within the European Union accompanied by an Electronic Administrative Document (e-AD). The e-AD is prepared by the supplier in the Excise Movement and Control System (EMCS).

This e-AD may only be used if the supplier:

• has a Tax Warehouse Authorisation, or
• is a Registered Consignor

and

• the consignee has one of the following four authorisations:
  • Registered Consignee Authorisation in another EU member state
  • Temporary Registered Consignee Authorisation in another EU member state
  • Tax Warehouse Authorisation
  • Tax Warehouse Authorisation in another EU member state
• or the consignee is located outside the EU
  If this is the case, the goods are being exported.

Everyone can check whether a receiver of excise goods in one the member states has one of the above 4 required Authorisations using the website of the European Union, SEED_on_Europe (SEED = System for Exchange of Excise Data).

The computerised system Excise Movement and Control System (EMCS) tracks the transport of excise goods on the basis of the reports submitted by interested parties.

An e-AD may be omitted for the transfer between authorisation holders of an excise goods location, if both authorisation holders have permission from Customs to use a so-called maandverklaring (monthly declaration).

Transport of excise goods on which excise duty has been paid

Do you regularly transport excise goods to another EU country or to the Netherlands via the territory of another EU country, for which the excise duty has already been paid in the Netherlands? Before dispatching the transport, you need a 'Vergunning gecertificeerde afzender' (Certified consignor license).

You can apply for the license via the form 'Aanvraag Vergunning gecertificeerde afzender' (Application Certified consignor licence, only available in Dutch). For more information, download the 'Informatieblad Vergunning gecertificeerde afzender' (Certified consignor licence information sheet, only available in Dutch).

Occasional transport of excise goods

Do you occasionally transport excise goods to another EU country or to the Netherlands via the territory of another EU country, for which the excise duty has been paid in the Netherlands? Before dispatching the transport, you need a 'Vergunning gecertificeerde afzender (tijdelijk)' (Certified consignor licence (temporary)). This licence applies to:

• 1 transport movement
• 1 specific quantity of goods
• 1 consignor
• 1 time period

You can apply for the license via the form 'Aanvraag Vergunning gecertificeerde afzender (tijdelijk)' (Application Certified consignor licence (temporary)). For more information, download the 'Informatieblad Vergunning gecertificeerde afzender' (Certified consignor licence information sheet, only available in Dutch).

After the excise duty has been paid in the EU destination country, you can receive a refund in the Netherlands of the excise duty paid in the Netherlands. For the requirements, please check the 'Handboek Accijns' (Excise Duty Manual, only available in Dutch).

You can apply for the refund online in Mijn Douane.

Register transports

You must register your transports in the EMCS before dispatch. The EMCS may be unavailable due to automation problems. Use the emergency procedures in that case.

The emergency procedures consist of explanatory paper forms. These procedures are used for:

• transport ('Nooddocument Indiening e-VAD verzending') (Emergency document Submission e-VAD transport, only available in Dutch)
• change of destination ('Nooddocument Veraccijnsd vervoer wijziging bestemming') (Emergency document change of destination for transport of excise goods, only available in Dutch)

You may also use your own model if it contains the same information.

More about the automation system and the procedures can be found in the 'Handboek EMCS' (EMCS Manual, only available in Dutch).

Do you have any questions?

Call the Central Excise Duty Unit: 088 - 154 61 00.