If you transport excise goods to your tax warehouse in an EMCS submission following an import, you must reference the import declaration in the relevant EMCS movement.
For EMCS movements originating from an import, the automated generation of an e-AD is suspended. The e-AD, including the ARC, is only generated after a successful import reconciliation. To do this, the importer must first present the goods or file a declaration with the customs office of entry. Only then can you open the corresponding EMCS movement.
Please note: You may only report one EMCS submission per ATLAS customs declaration.
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In the import customs declaration:
At the item level, enter a procedure code and the EU code designated for excise duty transactions. Possible procedures in ATLAS Import are 42XX, 45XX, or 63XX. Refer to the ATLAS code list I0100 for the corresponding EU codes. For UK customers: Enter a procedure code in your import declaration and reference the EMCS submission using the document code “C651”.
Refer to the EMCS submission via the document code:
- C651: Electronic administrative document (e-AD), as referred to in Article 3 of Reg. (EU), 1636/2022
The specific ARC (Administrative Reference Code) for the e-AD will be added by the customs authorities at a later date.
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In the EMCS submission:
As soon as you set the Origin type code to “2” in an submission entry, the Foreign trade tab will appear.
Enter the Import customs office and the MRN or registration number for the import declaration there.
If the e-AD was rejected by Customs, no corrections can be made. In this case, create a new e-AD.