About the EMCS
You use the Excise Movement and Control System (EMCS) when you buy or sell EU-harmonised excise goods (wine, beer, spirits, tobacco or certain mineral oil products) across EU member states.
The EMCS is a mandatory digital procedure for the movement of EU-harmonised excise goods within the EU where the excise duty is paid by the consignee.
You can find the EMCS on E-tax for businesses (TastSelv Erhverv):
New EMCS design
On 27 May 2025. the EMCS design was updated and is now more user friendly. So the look is different, but you can do all the same tasks as before.
However, you should be aware of 2 changes: Your saved drafts will disappear, so you will need to create new ones and order a new integrator package if your business has integrated EMCS into its own system (B2B solution).
When you register for the relevant excise duty, you can get access to the EMCS via E-tax for businesses: Select Excise duties and then EMCS.
There, you can authorise others, including your accountant or shipping agent, to apply the EMCS on behalf of your business. Read more at Authorise your accountant/consultant to report information on behalf of your business.
If you want to integrate your business' own IT systems with the EMCS via the business-to-business (B2B) web service, you can find help in Danish in the Implementation guide for B2B web services.
Please note that diplomates, international organisations and so on may supply harmonised goods subject to excise duties to other diplomates and so on as long they use the EMCS.
Before creating a movement in EMCS, you can check if the consignee is eligible to receive the goods. All EU excise businesses are registered with their excise number in a common database, SEED (System for Exchange of Excise Data).
You can use SEED to verify an excise number and find out whether it is valid at the time of your search. You can also see what types of goods the excise number is allowed to receive. In this way, you, as the consignor, can ensure that the consignee is eligible to receive the goods without duty or tax. Search in SEED-on-Europa (europa.eu).
As the consignor, you must prepare an electronic administrative document (e-AD) in them EMCS for the movement. Read more about what to do in the EMCS userguide.
As the consignee, you must acknowledge receipt of the goods in EMCS no more than five business days after you received the goods. Læs mere om, hvordan du gør på Brugervejledning til EMCS.
You must report and pay duty for the goods in E-tax for businesses when
- your business starts using the goods, or
- when you resell the goods to a consumer. However, this requires that you have a warehouse which is exempt from excise duties
The EMCS shouldn't be used for the movement of goods:
- between businesses in Denmark – however, the EMCS must be used if the transport takes place via another EU country
- directly from Denmark to a third country, for example by ship to the UK or Russia. Læs mere hos Toldstyrelsen (toldst.dk)
- directly from a third country to Denmark. Read more at the Danish Customs Agency.
- to EFTA countries (Iceland, Norway, Switzerland and Liechtenstein) via another EU country if the goods (T2 goods which are cleared) are already subject to a customs transit scheme in Denmark
- which are in free circulation for customs purposes, i.e. duty-free goods (T1 goods), and which are therefore covered by a customs transit scheme
- from small wine producers in the EU. Instead, your supplier must complete a simplified administrative document (e-SAD), which you can read more about in section E.A.1.8.2.8 in our Danish-language legal guide
- which are carburettor fluid or certain lubricating oil products according to the Danish Mineral Oil Tax Act (Mineralolieafgiftsloven). Read more in section E.A.1.8.2.9 in our Danish-language legal guide.
If the EMCS is unavailable, you should follow the emergency procedure when creating movements. Read more in Danish about emergency procedures for reporting in the EMCS.
Technical issues
If you experience any technical issues with EMCS, please contact the Service Desk of the Danish Customs Agency (Toldstyrelsen) on (+45) 70 15 73 01. The phones are open Monday to Friday 8:00–17:00.
Outside opening hours, the Customs Agency can be contacted by email at servicedesk@toldst.dk. The email is monitored on weekdays between 7:00 and 20:00 and between 10:00 and 14:00 on weekends and during public holidays.
If you contact the Agency by email, the email should contain as much of the following information as possible:
- Business name and central business register (CVR/SE) number
- Excise number
- Contact name and telephone number
- Description of the issue, and if there's a specific error message, take a screenshot of it and paste it into the email.
- ARC no. If there is a specific error message, take a screenshot of it and paste it into the email.
See operational status for customs systems and the EMCS.
Please call us on (+45) 72 22 28 10 for questions on technical issues or emergency procedures related to the EMCS.
A new EMCS was launched on 27 May. You can perform the same tasks as before, but the screen images and buttons look different.
If you use EMCS via B2B, you must ask for a new integrator package: Read more in Danish in the newsletter.
If you log in to the EMCS via E-tax for businesses, you don't need to do anything.
| Question | Answer |
|---|---|
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Which excise number should I use when shipping untaxed goods? |
As an authorised warehouse operator, you must use the following number: DK + your CVR no. + 300 Example: DK12345678300
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Which excise number should I use when shipping taxed goods? |
As an authorised consignor, you must use the following number: DK + your CVR no. + 500 Example: DK12345678500
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What do I need to have to hand before creating a movement in the EMCS as a consignor?
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You must have the following to hand:
Gross mass Enter the gross mass of the consignment (the excise goods plus packaging) in kilograms. The value must be greater than 0. The gross mass must be equal to or greater than the net mass. Net mass must be entered in kilograms Enter the mass of the excise goods minus packaging (for alcohol and alcoholic products, energy products and for all tobacco products except cigarettes). The value must be greater than 0. Gross and net mass
Here are examples of how to report mass for packages weighing less than 1 kg:
See rules and the list of EU countries in Danish that use degrees Plato at skat.dk |
|
What should I do if the excise number provided to me by my customer results in an error message when creating a movement? |
If you get an error message, it may be because your customer has provided their customs warehouse number instead of their excise number. You can verify the excise number at: Search in SEED-on-Europa (europa.eu). If you have not received the correct excise number, contact your customer, and ask for their excise number. |
|
How do I create an export movement for goods that are to be shipped via another EU country? |
If you set up a movement in the EMCS for export (option 6 for untaxed movements), an export declaration must subsequently be created in DMS Export, which is the customs system to use when exporting goods outside the EU. The same ARC (administrative reference code) number must be used for the movement in both the EMCS and DMS Export, SKAT’s new declaration management system for exports. The information entered in your export declaration in DMS Export is then automatically checked against the information entered in the export movement in the EMCS. When creating an export movement in the EMCS, it is possible to select a Danish customs office. |
| What does direct delivery mean? |
As a consignor, you may be asked to deliver a consignment directly to a different place of delivery to the consignee’s own address in the country of destination. For example, if the consignee wants the goods to be sent directly to a customer. Not all EU countries have approved the direct delivery procedure. |
| Where can I obtain help with customs position numbers? |
You can call the Customs Agency on: +45 72 22 12 02 |
| When can I cancel a movement? |
If the consignee has rejected the entire consignment before the goods have left your customs warehouse, you can cancel the electronic administrative document with message (IE810 Cancellation of an e-AD). |
| What should I do if the entire consignment is rejected by the consignee with message (IE819 Alert or Rejection of an e-AD)? |
If the goods have been shipped, you, as the consignor, must prepare a change of destination in EMCS (IE813 Change of Destination) either back to yourself or to a new consignee who must acknowledge receipt (IE818 Report of Receipt). Once you have prepared a change of destination, EMCS updates the e-AD to show the “new” consignee. The updated administrative document has the same unique ARC number as the original e-AD, but has a different sequence number after the ARC number. The original consignee will receive a message from you that the destination has changed, either back to you or to a new consignee. The latest administrative document must be given to the person who will transport the consignment back to you or to a new consignee. In this way, the ARC number will follow the goods as a means of identifying the consignment during the whole transport. |
| As the consignor, what should I do if the goods are stolen during transport? |
In the event of theft, the responsible carrier may need to contact the police and the nearest tax authority in the EU country where the incident occurs or the Tax Agency in Denmark. The tax authority will prepare an event report in EMCS, which is sent to all the parties involved (consignor, consignee and the respective authorities) and generally decide what should happen with the movement, including who is liable for the excise duty and in which EU country the excise duty may have to be paid while also ensuring that the movement is completed. |
| As the consignor, what should I do if an accident occurs and the goods are damaged during transport? |
In the case of fire, destruction of goods or traffic accidents, the responsible carrier may need to contact the police and the nearest tax authority in the EU country where the event occurs or the tax authority in Denmark. The tax authority will prepare an event report in EMCS, which is sent to all the parties involved (consignor, consignee and the respective authorities) and generally decide what should happen to the movement, while also ensuring that the movement is completed. |
| What should I do if the consignee has prepared an (IE818 Report of Receipt) with report of receipt 2: Unsatisfactory (including shortage or excess quantity)?. |
It may be that there is a shortage or an excess quantity that the consignee chooses to keep. This is stated in the report of receipt next to the goods item to which the discrepancy relates. If the customer discovers a discrepancy on the receipt compared to the quantity stated in the e-AD (shortage or excess quantity), the reason and any reference to the credit note can subsequently be entered by means of a message (IE871 Explanations on Reason for Shortage). |
| What should I do if the consignee has prepared an (IE818 Report of Receipt) with report of receipt 3: Rejected? |
When the consignee rejects the consignment on receipt, the consignee will issue you with a receipt with a rejection of the entire consignment. You then need to prepare a change of destination in EMCS (IE813 Change of Destination) either back to yourself or to a new consignee who must acknowledge receipt (IE818 Report of Receipt). Once you have prepared a change of destination, EMCS updates the e-AD to show the “new” consignee, the updated administrative document has the same unique ARC number as the original e-AD, but has a different sequence number after the ARC number. The consignee will receive a message from you that the destination has changed, either back to you or to a new consignee. The original consignee must hand over the latest administrative document to the person who will transport the consignment back to you or to a new consignee. In this way, the ARC number will follow the goods as a means of identifying the consignment during the whole transport. |
| What should I do if the consignee has prepared an (IE818 Report of Receipt) with report of receipt 4: Partially rejected? |
The consignee has prepared a “Partially Rejected” report of receipt for the part of the consignment that they do not wish to receive. The rejected quantity is shown for each goods item. You then need to change the destination in EMCS for the part of the consignment which the consignee has rejected (IE813 Change of Destination) either back to yourself or to a new consignee who must acknowledge receipt (IE818 Report of Receipt). Once you have prepared a change of destination, EMCS updates the e-AD to show the “new” consignee, the updated administrative document has the same unique ARC number as the original e-AD, but has a different sequence number after the ARC number. The consignee will receive a message from you that the destination has been changed for the part of the consignment which they have rejected, either back to you or to a new consignee. The original consignee must hand over the latest administrative document to the person who will transport the consignment back to you or to a new consignee. In this way, the ARC number will follow the goods as a means of identifying the consignment during the whole transport. |
| How can I report a packaging error or other error information? |
If, as the consignor, you discover that there is a discrepancy compared to the quantity of goods stated in the e-AD (shortage or excess quantity), you can subsequently communicate this by means of a message (IE871 Explanations on Reason for Shortage). Both the consignor and consignee can submit the number of explanation messages deemed necessary. For example, it could be:
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| Question | Answer |
|---|---|
| What should I do when I have received goods? |
When you receive your goods, you must acknowledge receipt of the goods in the EMCS system within five business days. Before acknowledging receipt, you must review the consignment and check that the goods received match the information on the e-AD.
|
| What should I do in the case of direct delivery? |
If you are an authorised warehouse operator or registered consignee, you can choose to have the consignment delivered directly to another place of delivery in Denmark under the duty suspension arrangement. You must be notified by your customer when they have received the goods listed on the movement so you can acknowledge the receipt in the EMCS.
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| How should I acknowledge receipt if the goods received match the movement in the EMCS? |
To acknowledge receipt of the goods, you must submit a message (IE818 Report of Receipt). You must select report of receipt 1: Movement accepted – satisfactory
|
| How should I acknowledge receipt in case of a shortage or excess quantity compared to the movement in the EMCS? |
To acknowledge receipt of the goods, you must submit a message (IE818 Report of Receipt). You must select report of receipt 2: Movement accepted – unsatisfactory
It may be that there is a shortage or an excess quantity that you choose to keep. This must be stated in the report of receipt next to the goods item to which the discrepancy relates. If, in acknowledging receipt, you note that there is a discrepancy compared to the quantity of goods stated in the e-AD, either a shortage or excess quantity, you can subsequently communicate this by means of a message (IE871 Explanations on Reason for Shortage). |
|
How should I acknowledge receipt if none of the goods received have been ordered and need to be returned? |
You can reject the entire consignment before the goods have left the consignee’s customs warehouse, after which the consignor can cancel the e-AD with message (IE810 Cancellation of an e-AD). If the goods have arrived, you must acknowledge receipt of the goods by submitting a message (IE818 Report of Receipt). You must select report of receipt 3: Receipt denied
When you reject the consignment on receipt, you prepare a receipt for the consignor with a rejection of the entire consignment. The consignor will then need to prepare a change of destination in EMCS (IE813 Change of Destination) either back to themselves or to a new consignee who must acknowledge receipt (IE818 Report of Receipt). Once the consignor has prepared a change of destination, EMCS updates the e-AD to show the “new” consignee. The updated administrative document has the same unique ARC number as the original e-AD, but has a different sequence number after the ARC number. You will receive a message from the consignor that the destination has changed, either back to the consignor or to a new consignee. You must give the latest administrative document to the person who will transport the consignment back to the consignor or to a new consignee. In this way, the ARC number will follow the goods as a means of identifying the consignment during the whole transport. |
|
How should I acknowledge receipt if some of the goods received have not been ordered and need to be returned? |
To acknowledge receipt of the goods, you must submit a message (IE818 Report of Receipt). You must select report of receipt 4: Consignment partially rejected
You must prepare a “Partially Rejected” report of receipt for the part of the consignment that you do not want to receive. You must enter the rejected quantity for each goods item. The consignor must then change destination in the EMCS for that part of the consignment which you have rejected (IE813 Change of Destination) either back to themselves or to a new consignee who must acknowledge receipt (IE818 Report of Receipt). Once the consignor has prepared a change of destination, EMCS updates the e-AD to show the “new” consignee. The updated administrative document has the same unique ARC number as the original e-AD, but has a different sequence number after the ARC number. You will receive a message from the consignor that the destination has changed for the part of the consignment which you have rejected, either back to the consignor or to a new consignee. You must give the latest administrative document to the person who will transport the consignment back to the consignor or to a new consignee. In this way, the ARC number will follow the goods as a means of identifying the consignment during the whole transport. |
| How can I report a packaging error or other error information? |
If, as the consignee, you discover that there is a discrepancy in the receipt compared to the quantity stated in the e-AD, either a shortage or excess quantity, you can subsequently communicate this by means of a message (IE871 Explanations on Reason for Shortage). Both the consignor and consignee can submit the number of explanation messages deemed necessary. For example, it could be:
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| Question | Answer |
|---|---|
| Where can I find my incomplete movements? |
When you log in to the EMCS, under the “Pending Actions” tab you can see all the movements that have not yet been completed and where you need to take action. If you select the line/movement you want to view, you will be given the option of selecting the action you want to take. |