Excise Movement Control System - Imports of Excise Goods from 1 April 2010

On 1 April 2010 a new legal framework will come into use for movements of excise goods around Europe. The Excise Movement Control System (EMCS) will be used to control the movement of goods liable to excise duty (such as alcoholic beverages, tobacco products and mineral oils) between Member States of the European Union and between premises which hold such goods under duty suspension.

The system will allow faster and more efficient exchange of information between the customs authorities of Member States, improving the service available to businesses and providing a more effective means of preventing and detecting fraud involving movements of excise goods.

EMCS will also apply to -

• movements of excise goods to the Island from the UK, and from the Island to the UK, under duty suspension, and
• to imports from, and exports to, other Member States.

Imports and exports by businesses

Businesses involved in the movement of excise goods will be required to register with Customs and Excise. They will be able to input details of shipments they send electronically, will be able to track the progress of the shipment and record receipt of shipments they receive.

Although the system itself will use electronic communications the AAD Reference Code (ARC) assigned by EMCS for the movement will be available and businesses may wish to have a paper copy of the electronic Accompanying Administrative Document (e-AAD) to accompany the movement.

Imports by individuals

The import of excise goods such as tobacco products and alcohol by individuals from Member States other than the UK will only be allowed where -

• the supplier has arranged for pre-payment of the relevant excise duty due in the Island and has shipped the goods using the EMCS system; or
• the individual has travelled to the Member State concerned and has personally brought the goods back with them.

As now, imports of alcohol and tobacco products ordered over the internet from suppliers in Member States other than the UK will be prohibited and those goods will be liable to seizure. Any excise goods ordered by individuals in the Island from suppliers in Member States other than the UK and sent by carrier or the mail must be sent using the EMCS system and should bear any requisite health warning and must bear the requisite fiscal marking ("duty stamps").

The import of excise goods from places outside the EU, and "duty-frees" obtained by travellers during travel outside the EU (and to and from the Channel Islands), are unaffected.

Media enquiries should be addressed to Ray Todd, Manager, Legal-Library Unit (Tel: (01624) 648138).