EMCS

A movement is always declared by the consignor, that is by the dispatching tax warehouse or by a registered consignor at the place of importation (sections 28 and 29 AlkStV). The draft may be submitted at the earliest seven days before the stated dispatch date. Once it passes validation, the system issues the 21-character ARC, which has to travel with the goods throughout the movement (section 29 (3) AlkStV).

A fixed chain of messages follows. While the goods have not yet left, the consignor can cancel the movement, and once underway he can change the destination (sections 31 and 32 AlkStV). The movement is closed by the consignee's report of receipt (section 33 AlkStV). If the system is unavailable, the fallback procedure with a paper document applies (section 36 AlkStV).

Before every movement it pays to check SEED, the register in which member states list their authorised traders (Regulation (EU) No 389/2012, Article 19). Number, validity and the authorised range of goods all have to match.

Two errors recur. The first is a goods description that is normal in the trade but says nothing to customs. If it carries only a category instead of brand and type, it surfaces at the latest during an inspection.

The second is a quantity difference between the declaration and the actual delivery, for instance because one pallet was left behind. Such differences belong in the report of receipt, not in a correction email to the consignor, because only the report reaches the authority.