Exporting untaxed excise goods

You, as an authorised warehouse keeper, must create an electronic administrative document (eAD) in EMCS before untaxed excise products are moved under tax suspension from a tax warehouse to a country outside the EU excise area. If the information is approved by the Swedish Tax Agency, EMCS assigns the transport a unique administrative reference code, ARC, consisting of 21 characters.

If you are a declarant or customs representative and submit an export declaration for untaxed excise goods, you must enter ARC in the declaration. You get the information about ARC from the warehouse keeper.

Consistency requirements

When you submit your export declaration, the data will be compared with the data registered in eAD at the Swedish Tax Agency. In the new export system, there is a requirement for 1:1 consistency between the export declaration and eAD. It is therefore important to be careful with the data submission and the goods item reference, otherwise the export declaration risks being rejected.

Some examples of when your export declaration will be rejected:

• The wrong goods item number has been declared, for example goods item 1 in the e-AD has been entered as goods item 2 in the declaration.
• Different net masses have been declared, for example 4.95 kg in the e-AD at the Swedish Tax Agency but 5 kg in the declaration.
• Different commodity codes have been declared, for example commodity code 2203 00 01 in the e-AD but commodity code 2203 00 09 in the declaration.

The eAD is dormant at the Swedish Tax Agency while waiting for the customs office of exit to confirm that the goods have left the EU. This is done in the Automated Export System (AES). The customs office of export's data is then sent to the customs office of export, which in turn sends the information from the AES to the Swedish Tax Agency, which compares this data with the data in eAD.

Declaration guide

Enter the ARC number in your export declaration

ARC together with additional data shall be provided in data element 12 01 000 000 ‘Previous documents’ when submitting the export declaration.

In data element 12 01 000 000 ‘Previous documents’ of the export declaration, three data sub-elements must be filled in.

• 12 01 001 000 Reference number, enter the ARC number from eAD.
• 12 01 002 000 Type, enter C651 for eAD or C658 for movement of excise goods under excise duty suspension with fallback procedure.
• 12 01 007 000 Commodity code identifier, enter the commodity code (UBR) from eAD. Goods item 1 is entered as 1 in the customs declaration.

A product post in an eAD should correspond to an item in the export declaration. Several eADs may be declared in the same export declaration.

Enter document code 9220 in the export declaration if the goods are not subject to the suspension procedure with e-AD in EMCS

If excise duties have been paid on the goods, provide additional information in data element 12 03 000 000 ‘Supporting documents’ when submitting the export declaration.

In data element 12 03 000 000 ‘Supporting documents’ of the export declaration, three data sub-elements must be filled in.

• 12 03 001 000 Reference number, enter the reference number of the document to which you refer. Enter 0 if there is no reference number.
  
• 12 03 002 000 Type, enter 9220 if the goods are not subject to the suspension procedure with e-AD in EMCS.
  
• 12 03 013 000 – Document line item number, use this data element to indicate a specific row in the document to which you are referring.