EU Excise Duty changes now in effect – what this means for your business

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March 02, 2023

Major changes to the way businesses process goods moving between EU Member states and Northern Ireland where excise duty has been paid came into effect on February 13 and anyone dealing with relevant goods must comply.

The new Excise Movement and Control System (EMCS) is replacing the former paper-based system to track the movement of duty paid goods, when it was previously only used to track duty suspended goods.

The changes

From February 13, all duty paid goods must use an electronic Simplified Administrative Document (e-SAD) which replaces the paper Simplified Accompanying Administrative Document (SAAD). The former needs to be raised on the EMCS and a movement guarantee – which is a financial guarantee covering the excise duty on the goods – which will be given once the details of the goods being transported are entered.

Has anything else changed?

There are some additional changes to other schemes to accommodate these changes, including the Registered and Unregistered Commercial Importer Schemes being replaced by the Certified Consignee and Temporary Certified Consignor trader types. These are being introduced for traders sending and receiving goods where the excise duty has been paid. Your local Customs authority will need to approve you to give you access to the EMCS.

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