Accompanying document for movements of excise products − Fallback procedure of the Excise Movement and Control System (EMCS), instructions for filling in the form
If the EMCS service in Finland is not available, authorised warehouse keepers and registered consignors who dispatch duty-suspended products and certified consignors and temporary certified consignors who dispatch duty-paid products can use the fallback procedure when moving excise products. In this case, the Tax Administration’s Form 1462 can be used instead of an administrative document (e-AD/e-SAD).
Using Form 1462 is not mandatory; instead, the party moving the products can prepare a document containing the same information as the electronic administrative document. The same numbers and letters as in Form 1462 must be filled in the data fields. Form 1462 or a corresponding document must accompany the products. The consignor must keep Form 1462 or a copy of a corresponding document in their accounting records.
Before starting the fallback procedure, you can check MyTax for information on the service break and its estimated duration. Please contact EMCS Support if the service is down due to a technical problem in your own data system.
If the consignment is moved outside the EU, a paper version of the accompanying document must be delivered to the Customs office of export.
Please note: Once the EMCS service is available again, an electronic e-AD/e-SAD concerning the movement must be submitted, i.e. the information on the fallback accompanying document must be saved in the EMCS system. The notice must state that the fallback procedure was used.
These instructions are based on what has been laid down in Commission Delegated Regulation (EU) No 2022/1636 about submitting the electronic administrative document. The numbers, letters and headings in the fallback accompanying document and the instructions match each other.
EMCS Support Tel. 029 497 154, 9 am to 4.15 pm (9 am to 15 in July)
Referred to in Article 3 and in Article 9, paragraph 1 of the Delegated Regulation 2022/1636
Fallback accompanying document for movements of excise goods under suspension of excise duty
Annex I – Electronic messages used for the purpose of movements of excise goods under suspension of excise duty
Explanatory notes
1) The data elements of the electronic messages used for the purpose of the computerised system referred to in Article 20, paragraphs 1 and 2 of Directive 2020/262 are structured in data groups and, where applicable, data subgroups. Details regarding the data and their use are presented in Tables 1 to 6, in which:
a) column A provides the numeric code (number) attributed to each data group and data subgroup; each subgroup follows the sequence number of the data (sub)group of which it forms part (for example: where the data group number is 1, one data subgroup of this group is 1.1 and one data subgroup of this subgroup is 1.1.1)
b) column B provides the alphabetic code (letter) attributed to each data element in a data (sub)group
c) column C identifies the data (sub)group or data element
d) column D provides each data (sub)group or data element with a value indicating whether the insertion of the corresponding data is:
-
- ‘R’ (Required), meaning that the data must be provided. When a data (sub)group is ‘O’ (Optional) or ‘C’ (Conditional), data elements within that group can still be ‘R’ (Required) when the competent authorities of the Member State have decided that the data in this (sub)group must be completed or when the condition applies
- "O" (Optional), meaning that the insertion of the data is optional for the person submitting the message (the consignor or consignee) except where a Member State has stipulated that the data are required in accordance with the option provided for in column E for some of the optional data (sub)groups or data elements
- ‘C’ (conditional), meaning that the use of the data (sub)group or data element depends on other data (sub)groups or data elements in the same message
- ‘D’ (Dependent), meaning that the use of the data (sub)group or data element depends on a condition which cannot be checked by the computerised system, as provided for in columns E and F
e) column E provides the condition(s) for data whose insertion is conditional, specifies the use of the optional and dependent data where applicable and indicates which data must be provided by the competent authorities
f) column F provides explanations, where necessary, concerning the completion of the message
g) column G provides
-
- for some data (sub)groups a number followed by the character ‘x’ indicating how many times the data (sub)group can be repeated in the message (default = 1), and
- for each data element, except for data elements indicating the time and/or the date, the characteristics identifying the data type and the data length. The codes for the data types are as follows:
- a alphabetic
- n numeric
- an = alphanumeric.
- The number following the code indicates the admissible data length for the data element concerned.
The optional two dots before the length indicator mean that the data have no fixed length, but can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the data can hold decimals, the digit before the comma provides the total length of the attribute, and the digit after the comma provides the maximum number of digits after the decimal point. - for data elements indicating the time and/or date, the mention ‘date’, ‘time’ or ‘dateTime’, meaning that the date, the time or the date and time must be given using the ISO 8601 standard for representation of dates and time.
2) The following abbreviations are used in Tables 1 to 6:
List of codes (referred to in Article 2)
1. Language codes
| bg | Bulgarian |
| bt | Bulgarian (Latin character) |
| cs | Czech |
| da | Danish |
| nl | Dutch |
| en | English |
| et | Estonian |
| fi | Finnish |
| fr | French |
| ga | Gaelic |
| gr | Greek (Latin character) |
| de | German |
| el | Greek |
| hu | Hungarian |
| it | Italian |
| lv | Latvian |
| lt | Lithuanian |
| mt | Maltese |
| pl | Polish |
| pt | Portuguese |
| ro | Romanian |
| sk | Slovak |
| sl | Slovenian (Slovene) |
| es | Spanish |
| sv | Swedish |
2. Administrative reference code
| Field | Contents | Field type | Example |
|---|---|---|---|
| 1 | Year | Numeric 2 | 05 |
| 2 | Identifier of the MS where the e-AD/e-SAD was initially submitted | Alphabetic 2 | ES |
| 3 | Nationally assigned, unique code | Alphanumeric 15 (digits and capital letters) | 7R19YTE17UIC8J4 |
| 4 | Type of movement | Alphanumeric 1 | P |
| 5 | Check digit | Numeric 1 | 9 |
Field 1 is the last two digits of the year of formal acceptance of movement
Field 2 is the country code referred to in code list 3
Field 3 must be filled with a unique identifier per EMCS movement. The way this field is used is under the responsibility of the Member States, but each EMCS movement must have a unique number.
Field 4 gives an identifier for the type of the movement. The value is ‘P’ for a movement of goods already released for consumption and any other value for a movement of goods under duty suspension.
Field 5 gives the check digit for the whole ARC that will help detect an error when keying the ARC.
3. Country codes
Country codes must be identical to the codes established in the nomenclature of countries and territories for the European statistics on international trade in goods set out in Annex I to Commission Implementing Regulation (EU) 2020/1470 (1), except:
- For Greece, where EL instead of GR must be used.
4. Customs office reference number (cor)
The COR is composed of an identifier of the Member State (see Code list 3) followed by a 6-digit alphanumeric national number, example IT0830AB.
5. Guarantor type code
| Code | Description |
|---|---|
| 1 | Consignor |
| 2 | Transporter |
| 3 | Owner of the excise products |
| 4 | Consignee |
| 5 | No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262 |
| 12 | Joint guarantee of the consignor and of the transporter |
| 13 | Joint guarantee of the consignor and of the owner of the excise products |
| 14 | Joint guarantee of the consignor and of the consignee |
| 23 | Joint guarantee of the transporter and of the owner of the excise products |
| 24 | Joint guarantee of the transporter and of the consignee |
| 34 | Joint guarantee of the owner of the excise products and of the consignee |
| 123 | Joint guarantee of the consignor, of the transporter and of the owner of the excise products |
| 124 | Joint guarantee of the consignor, of the transporter and of the consignee |
| 134 | Joint guarantee of the consignor, of the owner of the excise products and of the consignee |
| 234 | Joint guarantee of the transporter, of the owner of the excise products and of the consignee |
| 1234 | Joint guarantee of the consignor, of the transporter, of the owner of the excise products and of the consignee |
6. Transport mode code
| Code | Description |
|---|---|
| 0 | Other |
| 1 | Sea transport |
| 2 | Rail transport |
| 3 | Road transport |
| 4 | Air transport |
| 5 | Postal consignment |
| 7 | Fixed transport installations |
| 8 | Inland waterway transport |
7. Transport unit code
| Code | Description |
|---|---|
| 1 | Container |
| 2 | Vehicle |
| 3 | Trailer |
| 4 | Tractor |
8. Packaging codes
Use the codes of Annex VI, of Recommendation No 21, adopted by the United Nations Centre for Trade Facilitation and Electronic Business (2).
9. Cancellation reason code
| Code | Description |
|---|---|
| 0 | Other |
| 1 | Typing error |
| 2 | Commercial transaction interrupted |
| 3 | Duplicate e-AD/e-SAD |
| 4 | The movement has not begun at the date of dispatch |
10. Excise product (EPC)
Note to the table: The CN Codes used in the table for energy products are those of Commission Regulation (EC) No 2031/2001 (OJ L 279, 23.10.2001, p. 1) and Commission Implementing Regulation (EU) 2017/1925 (OJ L 282, 31.10.2017, p. 1), as laid down in Directive 2003/96/EC and Commission Implementing Decision (EU) 2018/552 (OJ L 91, 9.4.2018, p. 27).
Legend of columns
EPC = Excise product code
Category = Excise product category
Unit = Unit of measurement (from the list 12)
A = Alcoholic strength must be given (Yes/No)
P = Degree Plato may be given (Yes/No)
D = Density at 15 °C must be given (Yes/No)
12. Units of measurement
| Unit of measurement code | Description |
|---|---|
| 1 | Kg |
| 2 | Litre (temperature of 15 °C) |
| 3 | Litre (temperature of 20 °C) |
| 4 | 1,000 items |
(1)Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2)
(2)United Nations Economic Commission for Europe. Recommendation No 21, fourth revised edition, adopted by the United Nations Centre for Trade Facilitation and Electronic Business (UN/CEFACT). ECE/TRADE/309. Geneva, May 2002.
(3)Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24)
(4)Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51).