Excise tariffs are different in the Member States of the European Union. The excise duty must be paid according to the excise tariff of the Member State where the excise goods will be consumed and to the Member State where the goods will be consumed. The EU is developing the Excise Movement and Control System or EMCS to carry out control of transit of excise good between the member states by using a computerized system.

EMCS is an electronic EU wide arrangement that will be applicable from 1 April 2010 for the transport of excise goods for which no excises have been paid yet. This system applies in principle to all excise duty goods which concern alcohol and alcoholic beverages, tobacco products and energy products.

EMCS will replace the paper-based procedure, where the circulation and control of intra-community movements of excise goods in duty-suspension can only take place between authorised economic operators and must be accompanied by a paper-based document – the Accompanying Administrative Document (ADD) and a guarantee financially securing the movement, both of which can only be discharged when the goods arrive at their destination.

Due to the introduction of EMCS, transit of the excise goods on which no duty has yet been paid or excise duty suspension procedure will be accompanied by the electronic ‘administrative document’. The realization of EMCS is meant to help to tackle excise fraud by creating a faster and more efficient means of information exchange between excise authorities. The new system is intended to provide better management and control of intra-EU duty suspended movements of excise goods, and to simplify procedures for warehouse keepers.

Each member state will develop its own national EMCS application which will connect to all other countries though a central interface enabling data exchange maintained by the EU. The “electronic AAD” will enable electronic messages containing specific consignment and movement information to be exchanged throughout the EU, from the time the movement begins to receipt of goods at destination. EMCS will link over 80,000 traders with 25 national administrations across all EU Member States. The EMCS Computerisation Project will specify and support the operation of EMCS across all Member States.

Specialist software suppliers are developing solutions based on the country specific requirements which will allow fully automated exchange of messages with the authorities systems of each country. The Belgian Customs Authorities will also put a free EMCS web application for the concerned operators.

EMCS will gradually be implemented in different EU Member States during a transitional period starting from 1 April 2010 to 31 December 2010. During this transitional period, the paper-based system will continue alongside the electronic system. In order to simplify the coexistence of the two systems, any given movement that starts with one of the two systems (paper or electronic procedure) should finish with the same system by the consignee of the excise goods. As a result, companies having the necessary permits to receive excise goods in EMCS will be required to handle the receipt of those excise goods electronically in EMCS. On 1 January 2011, the written ‘administrative accompanying document’ ceases to exist.

Op 29 maart 2011 organiseert Kluwer Opleidingen opnieuw een seminarie inzake de uitvoer van strategische goederen. Docenten zijn Rudi Du Bois, Export Compliance Manager bij DuPont de Nemours en Pieter Haesaert, partner bij Customs4trade.

Deze opleiding behandelt zowel de Europese en Belgische reglementering inzake goederen voor tweeërlei gebruik (dual use-goods) als de US re-export regelgeving voor wederuitvoer vanuit België van US technologie en US goederen.

Voor meer informatie en inschrijving, klik hier.

Noël Colpin, the Administrator of the Belgian Customs and Excise Administration, will be in charge of ‘Globally Networked Customs’, a high level WCO working group. ‘Globally Networked Customs’ is an important element of the WCO vision for Customs in the 21st century.

Information technology has enabled customs to be connected electronically to each other, which facilitated the exchange of information in customs operations, including border protection. Therefore the WCO issued in June 2008 ‘Customs in the 21st Century’, a document that sets out strategic direction for customs worldwide. It describes the new challenges and role of customs in the 21st century, explains customs missions and objectives underpinning it. It provides information on development of the new strategic direction for customs and explains the future role of the WCO. In particular, it highlights the coordinated border management and globally networked customs.

The new challenges of the 21st Century demand a new concept of Customs-to-Customs cooperation, a closer real-time collaboration between Customs administrations and between Customs and business in facilitating legitimate trade and undertaking Customs controls, in support of the international trading system.

Therefore a global Customs network was created in partnership between the public and the private sectors to support the international trading system, the so-called ‘e-Customs network’.

The aim of the ‘e-Customs network’ is to ensure seamless, real-time and paperless flows of information and connectivity. This includes mutual recognition of Customs controls and Authorized Economic Operator (AEO) programmes.

The European Commission has published the latest version of the Combined Nomenclature (CN) applicable from 1 January 2010.

The Combined Nomenclature forms the basis for the declaration of goods at importation or exportation or when subject to intra-Community trade statistics. This determines which rate of customs duty applies and how the goods are treated for statistical purposes. The CN is thus a vital working tool for business and the Member States’ customs administrations.

The Combined Nomenclature was established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. It is updated every year and is published as a Commission Regulation in the Official Journal of the European Union, L Series. The latest version is now available as Commission Regulation (EC) No 948/2009 in EU Official Journal L 287 of 31 October 2009. This version applies from 1 January 2010.

Source: Taxud News November 3rd