Exporting untaxed excise goods
When exporting untaxed excise goods that are to be moved under tax suspension, data must be registered in the EU-wide system EMCS (Excise Movement and Control System). The export declaration must then be submitted to Swedish Customs and must contain the administrative reference code (ARC) created by EMCS.
You, as an authorised warehouse keeper, must create an electronic administrative document (eAD) in EMCS before untaxed excise products are moved under tax suspension from a tax warehouse to a country outside the EU excise area. If the information is approved by the Swedish Tax Agency, EMCS assigns the transport a unique administrative reference code, ARC, consisting of 21 characters.
If you are a declarant or customs representative and submit an export declaration for untaxed excise goods, you must enter ARC in the declaration. You get the information about ARC from the warehouse keeper.
Consistency requirements
When you submit your export declaration, the data will be compared with the data registered in eAD at the Swedish Tax Agency. In the new export system, there is a requirement for 1:1 consistency between the export declaration and eAD. It is therefore important to be careful with the data submission and the goods item reference, otherwise the export declaration risks being rejected.
Some examples of when your export declaration will be rejected:
- The wrong goods item number has been declared, for example goods item 1 in the e-AD has been entered as goods item 2 in the declaration.
- Different net masses have been declared, for example 4.95 kg in the e-AD at the Swedish Tax Agency but 5 kg in the declaration.
- Different commodity codes have been declared, for example commodity code 2203 00 01 in the e-AD but commodity code 2203 00 09 in the declaration.
The eAD is dormant at the Swedish Tax Agency while waiting for the customs office of exit to confirm that the goods have left the EU. This is done in the Automated Export System (AES). The customs office of export's data is then sent to the customs office of export, which in turn sends the information from the AES to the Swedish Tax Agency, which compares this data with the data in eAD.
Declaration guide
Enter the ARC number in your export declaration
ARC together with additional data shall be provided in data element 12 01 000 000 ‘Previous documents’ when submitting the export declaration.
In data element 12 01 000 000 ‘Previous documents’ of the export declaration, three data sub-elements must be filled in.
- 12 01 001 000 Reference number, enter the ARC number from eAD.
- 12 01 002 000 Type, enter C651 for eAD or C658 for movement of excise goods under excise duty suspension with fallback procedure.
- 12 01 007 000 Commodity code identifier, enter the commodity code (UBR) from eAD. Goods item 1 is entered as 1 in the customs declaration.
A product post in an eAD should correspond to an item in the export declaration. Several eADs may be declared in the same export declaration.
Enter document code 9220 in the export declaration if the goods are not subject to the suspension procedure with e-AD in EMCS
If excise duties have been paid on the goods, provide additional information in data element 12 03 000 000 ‘Supporting documents’ when submitting the export declaration.
In data element 12 03 000 000 ‘Supporting documents’ of the export declaration, three data sub-elements must be filled in.
- 12 03 001 000 Reference number, enter the reference number of the document to which you refer. Enter 0 if there is no reference number.
- 12 03 002 000 Type, enter 9220 if the goods are not subject to the suspension procedure with e-AD in EMCS.
- 12 03 013 000 – Document line item number, use this data element to indicate a specific row in the document to which you are referring.
Enter export customs office SE092714 to the Swedish Tax Agency
When the transfer documents are sent to the Swedish Tax Agency, you must enter a customs office reference number in the Customs office of export box in the Recipient box. Enter SE092714 when declaring in the new export system.
Do you use the old export system to declare?
Find information that only applies to the old export system here.
When declaring under the old legislation
Request proof of exportation
You must be able to prove that your goods have left the EU, i.e., the customs office of exit must confirm that the goods have actually been removed. Therefore, it is important that you draw the attention of the customs office of exit to the fact that the export contains excise goods.
The eAD is dormant at the Swedish Tax Agency while waiting for the customs office of exit to confirm that the goods have left the EU. This is done in the Export Control System (ECS). This information from ECS is forwarded to the Swedish Tax Authority, who will compare the information with the information in the eAD.
If you are exporting goods from Sweden via a customs office of exit in Sweden (direct export), you must request a proof of exportation yourself. Enter the code 30400 in the data element ‘Special information/Attached documents/Certificates and authorisations’ (ED element 44). After your export has been authorised (for UGE declarations), you can print the export accompanying document eAD.
For UNU declarations, Swedish Customs prints the eAD (if the customs office of export and the customs office of exit are the same customs office, the eAD is not printed). The document accompanies the consignment and must be presented at the customs office of exit.
For example, to draw the attention of the customs office of exit in the case of direct export, you can mark the eAD with a label in a different colour with a text indicating that the consignment includes excise goods.
If the goods leave the EU from a customs office of exit in a country other than Sweden (indirect export), the information from the customs office of exit is automatically transferred via ECS to the Swedish Tax Agency.
Declaration guide
Enter the ARC number in your export declaration
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 elements. Enter the information as per the below example: ‘Z-AAD-21SEXXXXXXXXXXXXXXXXX001’.
- Z represents the previous document and is submitted in the sub element ‘Previous document, category’.
- AAD is the document code, representing eAD, which is entered in the sub element ‘Previous documents, Type’.
- 21SEXXXXXXXXXXXXXXXXX001, the 21-character long identity number, ARC, as well as the product item number in eAD. 21SE 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 element ‘Previous documents, identity’.
A product post in an eAD should correspond to an item in the export declaration. Several eADs may be declared in the same export declaration.
What happens if you do not provide the ARC number in the export declaration?
If you do not enter the ARC number in the export declaration:
- the Swedish Tax Agency will not receive feedback that the goods on e-AD are confirmed for export, and
- you must apply for a customs declaration amendment and complete the declaration with the ARC. If the goods have already been taken out of the EU, you must obtain alternative proof that the goods have been taken out of the EU and present it to Swedish Customs so that the data can be entered into ECS.
Link to the online service Edit information in an export declaration (in Swedish)
Information from the Swedish Tax Authority about excise duty
Information from the Swedish Tax Authority about Excise Duty (in Swedish)