Excise Movement and Control System (EMCS) - how does it work?
In the Netherlands you can use the secured section of belastingdienst.nl for EMCS, also known as the Personal Domain (PD). It is also possible to use your own software.
Using the PD
The Tax Administration of the Netherlands will prepare a file for you for every movement of goods under suspension of excise duty. Once you have been enrolled as an entrepreneur you will be able to exchange secure online messages containing specific consignment and movement information and to fill in digital forms. This service is free of charge.
The use of the PD has the following limitations:
- The service does not include the splitting of an eAD for energy products in 2 or more shipments.
- As a sender or consignee, you will no longer be informed via the message 'Special Receiver / Consignee Report' (IE 840) in case of special incidents reported to Customs during transport or if differences are found by the office of exit.
- There is a limit to the number of files displayed (500 files/eADs) and to the time the eADs remain available (100 days). These limitations will mainly affect traders sending and receiving many shipments with an eAD.
- The PD has no archive function. In order to archive, you can print the forms and messages and save them as PDF files.
- It is not possible to change previously completed forms. If you receive a message from the tax or customs authorities because you have not completed a form correctly, you must complete and submit the entire form again.
- There is no separation of duties applied in the PD. After logging in all taxes will be visible.
- It is not possible to establish an automatic connection with your business administration. You must keep your own records of incoming and outgoing eADs.
Using your own software
Do you prefer not to use the PD because of these limitations? It is possible to use your own software for exchanging digital messages with EMCS (system-to-system). In order to enroll, please register with the National Customs Helpdesk via NHD.Apeldoorn@douane.nl.
Dutch EMCS manual
There is an EMCS manual available for the Netherlands (in Dutch only). This manual explains, amongst others, how to act at every stage of the movement and how to apply emergency procedures in the event communication with EMCS fails due to IT problems.
For more information on the Excise Movement and Control System (EMCS), please go to ec.europa.eu.