

Based on the report of receipt the consignor will be able to discharge the movement and recover the financial guarantees they had to make (in case of duty suspension) or to request a refund of the duties paid before dispatch (in case of duty paid movement)

The e-AD/e-SAD is issued by the original consignor, containing information on the consignment and the planned movement within the EU.Under EMCS, a movement of excise goods is documented at every stage through an electronic Administrative Document (e-AD), for duty suspension goods, or through an electronic Simplified Administrative Document (e-SAD) in the case of duty paid movements. Speed up the release of guarantees when goods arrive at their destination.Simplify procedures for traders, with a standardised, electronic system for the whole EU.Ensure the secure commercial movement of excise goods.

Combat fiscal fraud, with real-time information and checks on goods being moved under duty-suspension.More than 190 000 economic operators currently use the system, it is a key facilitation instrument for EU economic operators trading excise goods and a crucial tool for information exchange and cooperation between Member States.
