Excise declarations into Ireland can be made using two different methods: EMCS (Excise Movement and Control System) and Excise Duty Entries.
EMCS: EMCS is a European Union (EU) system designed to control the movement of excisable goods within the EU. It applies to the movement of excise goods under suspension of excise duty, such as alcohol and tobacco products.
Under EMCS, traders must register with the Irish Revenue Commissioners and obtain an EMCS registration number. They must then enter details of the consignment, including the goods, the consignor, the consignee, and the transport details, into the EMCS system. The system generates an electronic administrative document known as an e-AD, which must accompany the goods throughout their journey. The e-AD is used to track the movement of the goods and ensure that the correct amount of excise duty is paid when the goods are delivered to their final destination.
Excise Duty Entries (EDE): Excise Duty Entries are used to declare the importation or exportation of excisable goods that are not covered by EMCS. This includes goods such as petroleum products and mineral oils.
Traders must submit an Excise Duty Entry to the Irish Revenue Commissioners prior to the arrival of the goods in Ireland or their departure from Ireland. The Excise Duty Entry provides details of the goods, including the type of product, quantity, and value. It also includes details of the importer or exporter and the transport details. Excise duty is payable on the goods, and the Excise Duty Entry is used to calculate the amount of duty owed.
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What is Excise Duty?
Excise duty is a tax imposed by the Irish government on certain types of goods, such as alcohol, tobacco, and fuel. When these goods are imported into Ireland, excise duty is payable on them.
The amount of excise duty payable depends on the type and quantity of goods being imported. The duty is usually calculated as a percentage of the retail price of the goods or on the weight or volume of the goods. Excise duty is in addition to any customs duties that may be payable on imported goods.
Traders importing excisable goods into Ireland must comply with the regulations set out by the Irish Revenue Commissioners. This includes providing accurate information about the goods being imported, such as the type and quantity of goods, the country of origin, and the value of the goods.
Failure to comply with excise duty regulations can result in penalties and fines. Therefore, it is important for traders to understand their obligations and ensure that they comply with the rules and regulations when importing excisable goods into Ireland.
What is EMCS?
EMCS stands for Excise Movement and Control System. It is a European Union (EU) system that has been designed to control the movement of excisable goods within the EU and to prevent tax fraud in relation to the movement of such goods.
What is an ARC?
ARC stands for Administrative Reference Code, which is a unique code used to identify and track excisable goods that are moved within the EU under suspension of excise duty. The ARC is used in conjunction with the Excise Movement and Control System (EMCS) to facilitate the movement of goods between EU Member States.
When a trader wishes to move excisable goods under suspension of excise duty, they must submit an electronic administrative document known as an e-AD to the EMCS. This document includes information about the goods being moved, the consignor and consignee, and the transport details. Once the e-AD is accepted by the EMCS, the system generates an ARC for the consignment.
The ARC is a unique code that is linked to the e-AD and is used to track the movement of the goods. It must be included on all accompanying documents and labels used to transport the goods. Customs officials can use the ARC to check that the goods are being moved under the correct conditions and that the appropriate taxes and duties are being paid.
What does Duty Suspended mean?
Duty suspension refers to a situation where excisable goods, such as alcohol or tobacco, are moved between EU Member States without the payment of excise duty. The suspension of excise duty is allowed for specific purposes, such as the commercial trade of excise goods within the EU.
In order to move excisable goods under suspension of excise duty, traders must follow specific procedures and regulations set out by the relevant national authorities and the European Union. For example, the Excise Movement and Control System (EMCS) must be used to track the movement of goods under suspension of excise duty.
When the goods are delivered to their final destination, excise duty becomes payable. This can be done by the person who receives the goods, or by a tax representative who is responsible for paying the excise duty on behalf of the person receiving the goods.
If the excise duty is not paid, penalties and fines may be imposed on the importer or the tax representative. Therefore, it is important for traders to comply with the regulations when moving excisable goods under suspension of excise duty.