News item | 16-09-2022 | 16:41

    Dutch Customs is working on an interim solution

    The European ‘Horizontal Excise Duty Directive 2020’ concerns rules for all excise goods and also ensures automation of the excise registration of transport within Europe. The renewal and expansion of the Dutch part of the existing automated registration system EMCS will not be successful before February 13, 2023. The aim is to have the changes ready by October 1 next year. Dutch Customs is working on an interim solution to limit the consequences for companies and member states.

    Excise Movement and Control System (EMCS)

    European companies register the transport of goods subject to excise duty. These are manufactured tobacco, alcohol and alcoholic beverages, and energy products such as oil and gas. It is also noted in which European country excise duty has been paid and where this still has to be done. The Member States use the computerized system EMCS for this. With the introduction of the new Horizontal Excise Directive 2020, the use of EMCS will be expanded.

    Adjustment EMCS not on time

    In order to comply with the implementation of the new European directive, the Dutch part of the EMCS must be expanded. However, Dutch Customs will not be able to have this ready before 13 February 2023. In addition, the current Dutch part of EMCS must first be renewed before it can be expanded. There is insufficient available IT capacity to process all adjustments in a timely manner. Systems of member states and companies that are ready on time will no longer be able to exchange messages with the Dutch part of EMCS from that date. This concerns both excise goods on which excise duty has been paid and goods on which excise duty has not yet been paid. The aim is to have the renovation and expansion of the Dutch part of the EMCS ready by 1 October 2023.

    Interim solution

    Customs is working hard on an interim solution to limit adverse consequences such as additional administrative burden for companies as much as possible. The business community is naturally involved in the concrete and practical elaboration of a solution. Dutch Customs is also in close contact with the European Commission.

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