Importing goods subject to excise duty using EMCS

The Excise Movement Control System (EMCS) is a system for simplified and unified excise duty control within the EU.

Electronic administrative documents, e-AD in EMCS, should also be used for imports and entirely national movements of alcohol products, as well as some tobacco and energy products.

Registered users must issue an e-AD i EMCS to execute such movements with suspended duty from one place of import to a clearing warehouse in Sweden. Due to the suspension, the excise duty should be paid to the Swedish Tax Authority.

To issue an e-AD in EMCS you need approval from the Swedish Tax Authority as a registered consignor, and provide a moving deposit (previously known as a transport deposit) to the Swedish Tax Authority.

If you fail to issue an e-AD in EMCS or if you have not provided a moving deposit, the move is not considered to be subject to any tax suspension. In such cases, the excise duty is paid to Swedish Customs.

You need a customs ID to issue an e-AD in EMCS

Prior to reporting the shipment for free circulation and before the goods are moved during a tax suspension, you are required to issue an e-AD in EMCS. This requires you to enter your customs ID in the e-AD.

You need to acquire the customs ID in a manner that does not declare the goods for free circulation. The reason for this is that the ARC number (the number assigned to the e-AD) is entered in the import declaration before the shipment enters free circulation. This shows that the registered consigner is responsible for the movement of the goods from the place of importation to the clearing house.

Normally, you can use a standard declaration procedure or simplified declaration procedure to produce a customs ID without your goods entering free circulation. *

For EDI systems competent to assign a customs ID to the import declaration without sending it to Swedish Customs, the electronic DNU or HNU messages are not required. Please use the electronic DNU and HNU messages for any other EDI matters and TID matters. Once you have received your customs ID you should establish an e-AD in EMCS. When establishing in e-AD, the shipment is assigned a unique administrative reference code, ARC, which is 21 characters long. A product post in e-AD should correspond to an item in the import declaration. It is also possible to issue a separate e-AD for each product post in the import declaration.

* Local clearing procedures cannot be used, because ALI cannot be sent using the ARC number.

When an e-AD has been made out in EMCS, the ARC number should be provided in the import declaration.

After making out your e-AD, complete the import declaration with the ARC number. For other EDI cases than those where the EDI system has assigned a customs ID to the case, this is done using the DRT message, if you previously have used DNU. If you previously used HNU, use HRT instead. For TID cases, please enter your started and saved case.

The following example is provided in the “Previous documents” field in the import declaration, as in the following example: ”Z-AAD-14SEXXXXXXXXXXXXXXXXX001”.

• Z represents the previous document and is submitted in the sub field “Previous document, category”.
• AAD is the document code, representing e-AD, which is entered in sub field “Previous documents, Type”.
• 14SEXXXXXXXXXXXXXXXXX001, the 21 character long identity number, ARC, as well as the product item number in e-AD. 21SE is the year as well as the national designation. The number ends with the product item number, consisting of three digits. Item 1 has number 001. Enter this information in sub field “Previous documents, identity”.
  

The goods must enter free circulation to be moved under a tax deferment

When the import declaration has been completed using the ARC number, you may request clearance digitally or at a customs clearance office.

Declaring a case digitally

If you have used a DNU message for EDI cases, please apply for clearing using DBK. If you have used an HNU message, please apply for clearing using HBK. For EDI cases with systems competent to assign a customs ID to the import declaration without sending it to Swedish Customs, electronic DNK or HNK messages are not required.

Apply for digital clearance of TID cases using the service Applying for clearance.

Applying for clearance.

Only once the import declaration has been submitted and the goods have entered free circulation, may goods under tax suspension be moved from the place of importation.

Excise duty on imports (brochure in Swedish) Pdf, 436.3 kB.

Information from the Swedish Tax Authority about excise duty

Information from the Swedish Tax Authority about Excise Duty

EMCS for imports