EMCS userguide
Let's help you use the EMCS.
See our complete user guide for the EMCS, including screenshots showing how the system works. Note that it may be beneficial to open the document in Word for the quality of the screenshots.
EMCS unserguide in E-tax for businesses (docx)
Below you find detailed instructions for the electronic administrative document (e-AD), receipt acknowledgement in the EMCS etc.
You must ensure that the consignee is entitled to have the goods shipped duty-free. You can do that in SEED-on-Europa. Please note that you can verify max. 10 excise numbers in the same request.
Before shipping the goods, you need to create a draft e-AD in the EMCS (IE815 Submitted Draft of E-AD). You do this by selecting “Create Movement” in the EMCS system.
Once the draft is approved by the EMCS, an administrative document (IE801 E-AD/E-SAD) is automatically created. This includes a unique reference number, called ARC (Administrative Reference Code).
The ARC number must accompany the goods. You must therefore ensure that you provide a printout of the e-AD or other commercial document, such as an invoice, which clearly states the ARC number of the movement to the person who will be transporting the goods. In this way, it is possible to identify the consignment during transport.
In the EMCS User Guide in E-tax for businesses (TastSelv Erhverv), you can read more and see screenshots of how to create an administrative document step by step. You can find it at the top of this page.
You must ensure that the consignee acknowledges receipt of the goods in the EMCS. Receipt of the consignment has been acknowledged when you receive a message (IE818 Report of Receipt).
If you don't receive acknowledgement of receipt from the consignee within five business days of the delivery date, you must contact the consignee immediately to have them send acknowledgement.
You can view movements which have not yet been completed in the EMCS in E-tax for businesses under the “Open Movements” tab.
Direct delivery
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. You can see the countries allowing direct delivery here and possible requirements (currently in Danish).
When you receive an administrative document in the EMCS, you must acknowledge receipt of the goods in the EMCS system within 5 business days.
Before acknowledging receipt, you must review the consignment and check that the goods received match the information on the e-AD.
Direct delivery
If you're 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.
If you receive a consignment without the consignor having prepared an e-AD in the EMCS, you must notify us immediately. Then, you need to contact the consignor to have them create an e-AD. This is necessary for you to be able to acknowledge receipt electronically.
When you receive excise goods from consignors in other EU countries – untaxed or taxed in the member state of dispatch – you will receive an e-AD (IE801) from the consignor in the EMCS.
You must review the movement and check that the goods received match what is stated on the e-AD, especially with regard to type and quantity of goods. If there's a discrepancy, you need to indicate it on the receipt.
You must acknowledge receipt by completing an electronic receipt within 5 business days of receiving the goods. In the receipt (IE818 Report of Receipt), you indicate whether you accept or reject all or part of the consignment. You also need to acknowledge receipt of goods that are exempt from tax, such as certain mineral oil products.
Read more and see screenshots of how to acknowledge receipt of your goods step by step in the EMCS User Guide in E-tax for businesses, which you can find at the top of this page.
Your consignments which have not yet been acknowledged can be viewed in the EMCS under the “Pending Actions” tab.
As consignor, you must ensure that the consignee acknowledges receipt of the goods in the EMCS. Receipt of the consignment has been acknowledged when you receive a message (IE818 Report of Receipt).
If you don't receive a receipt from the consignee within 5 business days of the delivery date, you must contact the consignee immediately to have them send a receipt. You can view movements which have not yet been completed in the EMCS under the “Open Movements” tab.
As a consignor, you need to change the destination of the goods if your consignee has partially rejected or completely rejected the movement. You can change the destination to:
- a new consignee (warehouse operator, registered consignee or temporarily registered consignee)
- the same consignee but with a new delivery address or different customs warehouse
- yourself when all or part of the consignment is returned to you as the consignor – remember that you must acknowledge receipt of the consignment
- to a direct place of delivery in the receiving member state. However, you can only do this in countries where direct delivery is allowed.
There are certain requirements that must be met for you as a consignor to change destination:
- You must change the destination before delivery of the consignment.
- You must complete a change of destination message in the EMCS (IE813 Change of Destination).
Note that the authorised consignor can only send to an authorised consignee, as these two registration types are for taxed consignments in the EMCS. However, an authorised consignor can change destination to a temporarily authorised consignee.
As a consignee, you will receive a message (IE803 Notification of Diverted E-AD) in the EMCS system if a consignor in another EU country changes the destination of a consignment that was supposed to go to you, but which has not yet reached you. If the delivery address alone is changed, you, as the consignee, will receive the same message (IE803) with a change of destination from the consignee.
However, if your business is the new consignee after the change of destination, you will receive an updated e-AD from the consignee in the EMCS (with the same unique ARC number).
Cancellation is only an option for you, the consignor.
You can cancel the movement right up until the consignment is shipped. You can use this function if, for example, you have entered incorrect information or accidentally created the movement twice. Once you have cancelled the movement, the consignee will receive an automatic digital message that the movement has been cancelled.
As the consignor, you can cancel a change of destination under the same conditions as when cancelling the original e-AD.
Once the consignment has been shipped, you can no longer cancel it. However, it is still possible to change the destination.
As the consignee, you are able to partially reject or fully reject a movement.
You must reject the consignment if you see in the EMCS that a consignment is on its way which you have not ordered.
You can also reject the consignment once you have received it if it doesn't contain the correct goods. If you agree with the supplier that you keep the goods, you must acknowledge receipt in the usual way. If you don't wish to keep the goods, reject the consignment and agree with the consignor what should happen with the consignment, for example whether it should be returned or redirected to a different consignee.
You can partially reject the consignment if there is a shortage or excess quantity.
In the case of full and partial rejection of a consignment, you must provide a reason and justification for the rejection.
As consignor, when the consignee has partially rejected or fully rejected the movement, you need to change the destination, where you take back the rejected consignment or rejected quantity or redirect it to another consignee.
If a consignee partially rejects or fully rejects your consignment on receipt, you will receive an acknowledgement stating the reason for rejection.
If, as the consignor, you take back the consignment after a change of destination, you must remember to acknowledge receipt of the consignment yourself. If you change the consignment to a new consignee, the new consignee must acknowledge receipt of the consignment in the usual way. The original consignee is automatically sent a message about the change.
As a Danish consignor, you have the option of splitting your consignment of mineral oil products, but please note that not all countries allow splitting. For example, you can use this function if you have shipped a consignment of mineral oil products without knowing who the final consignee is at the time of shipment. When you know who a “part consignee” is, you split the consignment according to the desired quantity, and the consignee – who is now known – will acknowledge receipt of their quantity in the usual way. An administrative document must be prepared for each part delivery until the entire ship’s cargo is sold.
There are certain requirements for load splitting:
- You can't change the total quantity of excise goods in connection with splitting a consignment
- You can only perform splitting in EU countries that allow this procedure
- You must provide the splitting location in the draft for splitting the consignment (IE825 Draft of Splitting Operation)
The consignee can't see that the delivery is part of a splitting operation. For the consignee, it will be a regular movement that must be acknowledged within five business days of receipt.