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
- 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 four 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.
Transport of excise goods on which excise duty has been paid
Transport in the Netherlands of excise goods on which excise duty was paid in the Netherlands must be accompanied by a document of origin such as an invoice or transport document.
Excise goods must be accompanied by a simplified administrative accompanying document if:
- the excise duty is paid in the member state where the goods were sent, and
- the goods are being sent to another member state