EMCS и ARC: how the movement of excise goods works

From the electronic administrative document to the receipt confirmation

The movement of excise goods requires precise coordination between the shipper, the recipient, the carrier and the competent authorities. Within the European Union, this communication is carried out electronically through the EMCS - Excise Goods Movement and Control System.

When moving under the regime of deferred payment of excise duty, the main electronic document is e-AD, and after its validation, a unique administrative reference code – ARC – is issued, or ARC in Bulgarian. In this article, we look at exactly this process.

What is EMCS??

EMCS is a pan-European computerized system for registering and monitoring the movement of excise goods. It is used in the movement of alcohol and alcoholic beverages, tobacco products and energy products.

The system allows traffic information to be exchanged electronically between economic operators and the competent authorities in the respective countries.

EMCS is not a GPS system and does not indicate the physical location of the vehicle. It tracks the administrative stages of the movement - sending the document, validation, changes, receipt and termination.

What are e-AD and ARC?

The electronic administrative document - e-AD contains the data for the specific movement under the deferred payment of excise duty regime. It is submitted electronically by the shipper before the goods are shipped.

After checking and validating the data, the competent authority assigns a unique document to the document administrative reference code - ARC.

ARC identifies the specific movement and links the goods to the submitted e-AD. The code must be provided to the person, accompanying the goods, or the carrier.

It is important to distinguish between the three concepts:

EMCS is the electronic system;
e-AD is the electronic administrative document for movement under the deferred payment regime of excise duty;
ARC is the unique code, assigned to the validated document.

How is the traffic going??

1. Data preparation

Before sending, the participants are specified, the place of dispatch and receipt, the type and quantity of the goods, the packaging, the transport and other applicable data.

2. Submission of e-AD

The sender submits a draft of the electronic administrative document through the national EMCS system. The data is checked by the competent authority of the sending country.

3. ARC Validation and Issuance

When the document is validated, the system assigns it a unique ARC. Only then can the goods be sent by the corresponding movement.

4. Sending and electronic transmission of the information

The goods leave for the specified destination, and the electronic document is transmitted via EMCS to the competent authority and recipient in the receiving country.

5. Acceptance of the goods

Upon arrival, the recipient checks the goods against the data in e-AD. If there are differences, they must be accounted for in the applicable order.

6. Acknowledgment of receipt

The recipient submits an electronic receipt report. Under normal circumstances, it confirms the arrival of the goods and allows the movement to be completed in the system.

Which data should be specified in advance?

The exact requirements depend on the product, the participants and the direction, but should usually be checked:

the excise numbers and the roles of the shipper and consignee;
the place of dispatch and the exact destination;
the kind, the description and applicable codes of the goods;
the quantity, the weight and type of packaging;
the planned date and duration of the movement;
transport and carrier details;
the collateral information, when applicable.

Where difficulties most often arise?

Operational delays may occur with incomplete or inconsistent data, incorrect excise numbers, difference between declared and physically received quantities, change of destination or late submission of the receipt report.

Therefore, the movement data must be agreed between all participants before the physical shipment of the goods. ARC does not automatically correct inaccurate information and does not replace document and cargo verification.

What is the role of the tax warehouse?

The licensed tax warehouse provides a controlled receiving environment, storage, processing and movement of excise goods according to the applicable regime.

Through the tax warehouse of E-Logistics the reception and storage of the goods can be arranged, warehouse operations and necessary operational coordination. The specific responsibilities, documents and deadlines are specified in advance according to the type of goods and the planned movement.

The most important in a nutshell

EMCS ensures the electronic traceability of the movement. E-AD describes the specific operation, and ARC identifies the validated document. Accurate preliminary data is required for the smooth completion of the movement, correspondence between the documents and the goods actually received and timely confirmation by the recipient.

The material has a general informational nature. The specific requirements depend on the type of goods, the participants, the destination and the applicable excise regime.

You are about to move excise goods?

Send us information about the type and quantity of goods, the starting point, the destination and the planned date. We will clarify the possibilities of acceptance, storage and operational coordination through the E-Logistics tax warehouse.