Dutch part EMCS will not be ready in time

05/10/22

The Dutch part of the new Excise Movement and Control System (EMCS) will not be ready by the deadline of 13 February 2023, expectation is it will be ready by 1 October 2023. Dutch Customs is looking at alternative solutions for the period in between.

What does this mean for your company?

It is important for companies, if not done already, to review the new rules with respect to the movement of excise goods throughout the EU, as it can have an impact on daily operations.

Furthermore, keep in mind that since the new system is not in place in time, it will mean that the internal procedures in relation to the movement of excise goods will most likely need to change twice next year.

It is possible that for the time being paper forms are introduced before everything can be done digitally again via EMCS.

Additional background

It has been officially announced by Dutch Customs that the Dutch part of EMCS will not be ready in time. Dutch Customs explained that the system not only needed to be updated to the new legislation, but it also appeared that the whole system needed to be renewed. Therefore, as of 13 February 2023 it is no longer possible for companies to use the Dutch part of the EMCS. This means that systems of the other Member States that are ready in time, will not be able to exchange any messages with the Dutch part of EMCS.

Possible temporary solutions

The first solution of Dutch Customs is to look at the possibility of using a technology-based solution.

The second temporary solution, when a technology-based solution cannot be developed in time, would be that for all flows of excise goods a paper form needs to be used. This would of course mean a major burden as well as the lead time of a transaction will be extended, and additional resources are needed due to the manually processing being required.

How can we help?

Keep in mind that February 2023 is only a few months away. Therefore, it is advised to monitor the developments closely and look at your current processes/systems to verify what needs to be changed and what impact it will have on your business. For both the legislative changes as well as system changes.

PwC can assist you with the above and provide help with determining the consequences of the changes and what impact the temporary solution of Dutch Customs will have on your business.

Let’s talk

If you have any questions regarding the above or require any assistance, please do not hesitate to contact your Customs and International Trade contact.