Delay implementing 2020 Horizontal Excise Directive
Dutch Customs working on interim solution
The EU 2020 Horizontal Excise Directive lays down rules concerning all excise goods and provides for a computerised system to record movements of excise goods within Europe. The task of updating and expanding the Dutch part of the existing computerised registration system (the Excise Movement and Control System or EMCS) will not be completed by 13 February 2023. Customs aims to finish making the necessary changes by 1 October next year at the latest. It is working on an interim solution to minimise the impact of the delay on businesses and member states.
Excise Movement and Control System (EMCS)
European businesses record the movements of goods that are subject to excise duty. These goods include manufactured tobacco, alcohol and alcoholic beverages, and energy products such as oil and gas. A record is also kept of the European country in which excise duty has been remitted and where duty must still be remitted. Member states use the EMCS for this purpose, and the introduction of the 2020 Horizontal Excise Directive will expand its use.
Expanded EMCS not ready on time
The Dutch part of the EMCS must be expanded in order to comply with the new European directive. However, Dutch Customs will not be able to complete this task by 13 February 2023. Furthermore the current Dutch part of the EMCS has to be updated first before it can be expanded. There is currently insufficient IT capacity to process all the necessary changes in time. Systems of member states and businesses that are ready in time will no longer be able to exchange messages with the Dutch part of the EMCS from 13 February 2023. Both excise goods on which excise duty has been paid and those on which no excise duty has yet been paid will be affected. The aim is to have finished updating and expanding the Dutch part of the EMCS by 1 October 2023.
In order to minimise the impact of the delay on businesses and other member states, such as an increased administrative burden, Customs is working hard to devise an interim solution. The business community will of course be involved in working out the concrete and practical details of this solution. Dutch Customs is also in close contact with the European Commission on this matter.