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Implementation of EMCS phase 4.2 on 12 February 2026
Publication date 11-02-2026, 8:59 | Last update 11-02-2026, 8:59 |
Dutch Customs will roll out phase 4.2 of the Excise Movement and Control System (EMCS) in all EU member states on 12 February 2026.
EMCS is the automated system that monitors the movement of excise goods under suspension of excise duty. These are goods for which excise duty has not yet been paid.
What will change with the rollout of EMCS 4.2
Your working practices will stay the same. You will continue to report the movement of excise goods in EMCS and submit your export declaration in DMS.
The main change in EMCS phase 4.2 is a more extensive check on temporary authorisations, also referred to as validation. This stricter check applies to the following authorisations:
- temporary registered consignee
- temporary certified consignor
- temporary certified consignee
The rollout of EMCS phase 4.2 follows the schedule set out in the regulations of the European Commission.
Checks by Customs
Customs will check your authorisation to verify:
- whether your electronic administrative document (e-AD) or electronic simplified administrative document (e-VAD) falls within the validity period of the temporary authorisation.
- whether the declared quantity does not exceed the allowed amount.
If your e-AD or e-VAD falls outside the validity period, or if you declared more excise goods than allowed, your transport movement will be rejected.
Temporary delay in export declaration messages
During EMCS maintenance, you will not immediately receive a message about your submitted export declaration when transporting excise goods. Maintenance is expected to take place from Wednesday 11 February 2026 at 23:59 until Thursday 12 February 2026 at 10:00 Central European Time (CET).
Impact on software developers
There will also be several changes for software developers with the EMCS 4.2 rollout. You can find more information at the National Customs Helpdesk (NHD).