Changes in Excise Goods movement

New Directive effective from February 2023
Customs Support: Excise Goods

European customs authorities are digitalising excise procedures. Prepare for the changes in excise goods movement with the new directive effective February 2023.

Supply Chains are getting increasingly digital, and that is a good thing. Increasing amounts of data are being shared digitally, saving all parties a lot of time. It’s not just companies. Governments are digitalising as well, which is clearly visible in customs. An increasing number of processes and procedures have been digitalised in recent years. Up next for a digital refresh are the European excise procedures. The official designation is Council Directive 2020/262.

What Will Change? 

If you are trading or shipping beer, wine, or other excisable (alcoholic) goods between different EU countries, you should prepare for changes in the Excise Goods Movement procedures. 

Change 1: digitalised excise documents 

EU Customs is moving to a digitalised process. Currently, you need a Simplified Administrative Document (SAD) to move excisable products whose excise duty has already been paid in the Member State of dispatch. This document will be replaced by an Electronic Simplified Administrative Document (e-SAD). The Excise Movement and Control System (ECMS) will handle these electronic documents. 

Change 2: new permits required to ship excised goods 

Whether you are the sending or receiving party, when the shipments entail excised goods, both parties need new authorisations from the Customs Authority. For the sender, this is a Certified Consignor Authorization (GCA). For the receiver, this is a Certified Consignee Authorization (GCG). All parties trading or shipping excisable goods must apply for these new certificates. 

Please be advised that Tax Warehouses (authorised warehouse keepers) can act as Consignors or Consignees of Record. The same applies to registered consignors and registered consignees.

When Will it Change? 

As of 13 February 2023, you must be a certified consignor to ship excisable goods or be a certified consignee to receive them. Make sure you apply for a permit in time. Reach out to one of our specialists if you need assistance with this.

Where Will This Apply? 

The digitalisation of the excise procedures is EU-wide, so you will need to have GCA as the shipper or GCG when you are the receiver. In all European countries, the use of EMCS will be extended to cover also excise duty-paid goods.

How can we help? 

Our specialists can answer any questions about the new procedures and support you with the implementation. Please contact one of our specialists if you need any of the following: 

  • Advice on what steps you need to take to be compliant with the new Directive 
  • Assistance with the application for the required permits 
  • Advice on the implementation and use of the latest computerised ECMS system 
  • Support with setting up the processes needed to comply with the new directive, like document creation, administration, and goods handling 
  • Support with setting up the necessary new or adjusted sales agreements with suppliers and/or customers 
  • Verification of the authorisation set-up 
  • Analyses on the financial impact on your organisation. 

Why is it essential to be working with a specialist in excise regulations? 

We have extensive experience in successfully assisting our clients with different types of Customs permits and optimising processes for enabling fluent international trade. 

We are AEO Certified and work in full compliance with the latest rules and regulations, and we ensure you are also fully compliant.  

We are a leading digital partner, investing in the future of Customs and trade, staying ahead of changing trends and software. Let us empower your global trade!