Exporting goods subject to excise duty via EMCS

The Export Control System (ECS) is used to confirm the exit of untaxed goods subject to excise duty. In Sweden, direct exports of untaxed goods subject to excise duty should also be confirmed in the ECS.

The Export Control System (ECS) is used to confirm the exit of untaxed goods subject to excise duty. In Sweden, direct exports of untaxed goods subject to excise duty should also be confirmed in the ECS.
Only the Export Accompanying Document, which can be printed after permission to export has been granted, will accompany the consignment to the customs office of exit. In Sweden, a decision has been made to retain electronic administrative documents (e-AD) at the Swedish Tax Authority while awaiting confirmation from the customs office of exit in ECS that the goods have exited the EU. This information from ECS is forwarded to the Swedish Tax Authority who compare the information with the information in the e-AD.

Exporting untaxed goods subject to excise taxes

When exporting untaxed goods subject to excise taxes, it is necessary to draw an EAD. This is created by sending information to EMCS. If the information is approved by the Swedish Tax Authority, EMCS will designate a unique 21-character reference code (ARC) and draw an e-AD. ARC should be entered in Data element “Summary declaration/previous documents) (ED, Data element 40) at the time of submitting the export declaration. It is important to confirm that the goods have exited the EU in EMCS.

The Data element “Previous documents” in the export declaration contains three sub fields. Enter the information as per the below example: "Z-AAD-10SEXXXXXXXXXXXXXXXXX001".

• Z represents the previous document and is submitted in the sub field “Previous document, category”.
• AAD is the document code, representing e-AD, which is entered in the sub field “Previous documents, Type”.
• 10SEXXXXXXXXXXXXXXXXX001, the 21-character identity number, ARC, as well as the product item number in the e-AD. 10SE is the year as well as the national designation. The number ends with the product item number, consisting of three digits. Item 1 has number 001. Enter this information in sub field “Previous documents, identity”.

A product post in an EAD should correspond to an item in the export declaration. Several EADs may be declared in an export declaration.

Direct export

For direct export, Swedish Customs usually does not use ECS, but we use ECS for goods subject to excise duty.

Where there is a reference to e-AD in a Swedish export declaration, the removal of the goods should be confirmed electronically in ECS by a customs officer at a Swedish customs office of exit.

To notify the customs office of exit, you may attach a label in a contrasting colour indicating that the consignment includes goods subject to excise duty on the EAD.

Information from the Swedish Tax Authority about excise duty

Information from the Swedish Tax Authority about Excise Duty

EMCS for exports