Nieuwe procedures in the Exportation of Excise goods

New procedures for the exportation of excise goods

Bron: 2009 - European Commission

We refer to our circular 2009/126-CITI on the new procedures for the exportation of excise goods, following the computerization of export movements (ECS) and the computerization of excise movements (EMCS).

The export procedure will require the use of a data-processing technique from July 1st 2009. The movement of excise goods must be based on a data-processing technique as from January 1st 2011. In the period between April 1st 2010 and January 1st 2011 (transitional period for EMCS) the use of a data-processing technique for the movement of excise goods will be optional.

When and where both the electronic systems ECS and EMCS will be operational the monitoring of the physical exit of excise goods under suspension of excise duty from the EC customs territory will rely on ECS. Confirmation of exit will be received back from ECS and will serve as a basis for EMCS to build the report of receipt (in the legislation called 'Report of export').

But what will be the procedure for the intermediate period, between July 1st 2009 and April 1st 2010? The Commission working document, which you will find attached to this circular, briefly and clearly explains what the procedure, subject to ongoing discussions, will most probably look like.