5/6/2023 0 Comments Gamma control ark![]() This Directive repeals and replaces Directive 2008/118/EC as of 13 February 2023. Council Directive (EU) 2020/262 lays down the general arrangements for excise duty and the basic legal framework for the EMCS.The provided texts of excise legislation are consolidated versions containing the latest amendments, but please bear in mind these documents are meant purely as a documentation tool and the institutions do not assume any liability for its contents. Information pertaining to system status / unavailability.GAMMA2 for e-SAD (click on the button "Je m'identifie").GAMMA for e-AD (click on the button "Je m'identifie").EMCS: Member States' Websitesįor more detailed information on the EMCS implementation in a specific Member State, visit the national websites: It is sufficient to enter an ARC (Administrative Reference Code) to get the state of the corresponding EMCS movement. An introductory course to the EMCS ARC Follow-upĪRC Follow-up is the service available to Economic Operators and Member States officials that shows the state of EMCS international movements through the Europa website. Since 13 February 2023 SEED also includes operators authorised to move goods in duty paid status (certified consignor and certified consignee). It is a core component of the EMCS, as it allows Member States' administrations to validate authorisations of traders before giving them permission to move any excise goods under duty suspension. SEED is a register of economic operators, part of which traders can consult online, to see whether a given excise number is valid and what categories of goods the operator in question is authorised to trade. Next to the provisions set in Directive 2020/262, the content of the e-AD and the e-SAD is laid down in Delegated Regulation 2022/1636 whereas the rules for their use are defined in Implementing Regulation 2022/1637. Based on the report of receipt the consignor will be able to discharge the movement and recover the financial guarantees they had to make (in case of duty suspension) or to request a refund of the duties paid before dispatch (in case of duty paid movement) The report of receipt is sent to the consignor.This report should mention any anomalies, such as shortages or excesses in the consignment. The consignee submits a "report of receipt" once he/she has received the excise goods.The Member State of destination forwards the e-AD/e-SAD to the consignee.The e-AD/e-SAD is electronically transmitted by the Member State of dispatch to the Member State of destination. ![]() ![]() A European register of operators (SEED) is used to check the excise numbers of the consignor and consignee. The e-AD/e-SAD is validated in the Member State of dispatch. ![]() The e-AD/e-SAD is issued by the original consignor, containing information on the consignment and the planned movement within the EU.Under EMCS, a movement of excise goods is documented at every stage through an electronic Administrative Document (e-AD), for duty suspension goods, or through an electronic Simplified Administrative Document (e-SAD) in the case of duty paid movements. ![]()
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