How to move duty-paid products between Finland and the countries where EMCS is delayed

Northern Ireland will not be able to fully launch EMCS on 13 February 2023. The delay concerns products on which excise duty is paid in the country of dispatch. EMCS cannot be used in all cases when products are moved between Finland and Northern Ireland.

Read the instructions on how to proceed when you send products subject to excise duty from Finland and when you receive products in Finland. 

How to send products from Finland

When you send products from Finland to Northern Ireland, do as follows:

• Create an e-SAD for the EMCS system in MyTax or via Vero API.
• In the case of change of destination to Northern Ireland, submit a notice on change of destination in MyTax or via Vero API.
• The Tax Administration sends the electronic message automatically to Northern Ireland.
• The consignee prepares a report of receipt on paper and sends it to the supervisory authority of Northern Ireland.
• The supervisory authority of Northern Ireland then sends the report of receipt on paper to the Tax Administration.
• The Tax Administration links the report of receipt on paper to the taxpayer details in MyTax and closes the e-SAD manually based on the information given in the report.

How to receive products in Finland

If you receive products from Northern Ireland, do as follows:

• The consignment is accompanied by a fallback document on paper.
• Prepare a report of receipt on the form Fallback procedure of the Excise Movement and Control System (EMCS) (1460) or other document containing the same information.
• Send the report of receipt on paper to the Tax Administration.
• The Tax Administration then sends the report of receipt to the supervisory authority of Northern Ireland.