Temporary solutions for Dutch EMCS

02/02/23

As of February 13, 2023, the new Excise Movement and Control System (EMCS) will come into effect. As mentioned in our earlier news flash, Dutch customs will not be able to apply the new EMCS on time. Instead, Dutch customs will apply temporary workarounds one for the excised duties suspended goods flows and one for the excise duties paid goods flows.

What does this mean for your business?

Although Dutch customs is not yet ready to apply the new EMCS, business still must apply EMCS as from February 13, 2023. The movement of excise duties suspended goods can be registered via EMCS, so this flow, businesses should not experience extra hindrance. Digital registration of the movement of excise duties paid goods will not be possible until October 13, 2023. Until then, a paper-based emergency procedure must be applied.

Dutch Customs’ Solutions in detail

The two workarounds are expected to be applicable until October 13, 2023. For the registration of the movement of excise duties suspended goods, Dutch customs have created a converter. The converter makes it possible for Dutch customs to process the new EMCS data from and into the current Dutch “old” ECMS system.

However, the converter is not able to process the movement data regarding excise duties paid goods. The solution of Dutch Customs for this flow is the application of the EMCS’s emergency paper procedure. For the application of the paper-based procedure, standardized documents (in Dutch) are available at Dutch customs’ website. However, the practical application may not be that straightforward.

All forms and relevant documentation regarding the movement of excised goods need to be kept in the business’ administration to fully comply with EU-excise law.

How can we help?

The changes will be applicable soon but have limited impact for the products under excise duties suspension. However, they do have a major impact on the flows of excise duties paid products. Since the process of the paper-based products may not be that easy to apply, PWC can assist you with the application.

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.