The movement of excise goods under duty suspension arrangement within the EU is monitored electronically by means of a computerized system - Excise Movement and Control System (EMCS), which is supported by the System for Exchange of Excise data (SEED) – used for registering excise economic operators.
A pre-requisite for the use of EMCS is authorisation and registration of economic operators in SEED.
If you are a business who wish to move excise goods from and to EU Member States under duty suspension (e.g. from a Member State where you are established to Croatia) you need to refer to your competent authority to get information on how to comply with the requirements for the movement of excise goods under duty suspension arrangement. Authorisation to operate under excise duty suspension arrangement is subject to the conditions laid down by each Member State. The competent authority will issue to a business an excise number for his specific status (e.g. authorised warehousekeeper and tax warehouse/s; registered consignor; registered consignee; temporary registered consignee). If you want to check whether your business partner’s excise number is valid please visit SEED on Europa website:
https://ec.europa.eu/taxation_customs/dds2/seed/seed_home.jsp?ContextPath=&Lang=en
You will also get information on the categories of goods your business partner is authorised to trade with.
Consignment of excise goods is considered to take place under a duty suspension arrangement only if it takes place under an electronic administrative document (e-AD) in the EMCS.
The Consignor should issue an e-AD before dispatch of excise goods (no earlier than 7 days before the date of dispatch). The Consignee should report the receipt of goods in the EMCS no later than five working days after the end of movement. During the movement a transporter/a courier must dispose with a printed version of the e-AD or with any other commercial document (e.g. invoice, delivery note, consignment note) showing the unique administrative reference code of the e-AD.
More information on the EMCS you can get on the European Commission’s website:
https://ec.europa.eu/taxation_customs/business/excise-duties-alcohol-tobacco-energy/excise-movement-control-system_en
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