EMCS 4.2

Publication date 02-09-2025 | Last update 11-03-2026 | Information page

Dutch Customs uses the Excise Movement and Control System (EMCS) 4.2. This system exchanges information between businesses and customs authorities about the movement of excise goods under duty suspension (excise duty not yet paid) and goods on which excise duty has already been paid.

The EMCS Manual explains how the EMCS and its related processes work.

When do I use EMCS?

You use EMCS when you want to transport excise goods within the Netherlands or to another EU Member State, or when you want to export goods to a recipient outside the EU.

What can I do with EMCS?

Through EMCS, you can transport and receive excise goods using an electronic administrative document (e-AD) or an electronic simplified administrative document (e-VAD). You need to create an e-AD or e-VAD for each consignment.

After creating an e-AD or e-VAD, you will receive an Administrative Reference Code (ARC). You need this code for your export declaration.  

• Refer to the EMCS Manual for guidance on these administrative documents. 

Automatic checks for exports outside the EU

Dutch Customs compares the e-AD or e-VAD and the export declaration when validating the export declaration. Customs performs detailed checks on:

• the Combined Nomenclature codes (CN codes)
• the net weight
• the gross weight
• the office of export

Do these details match? Then the Customs Declarations Management System (DMS) accepts the declaration. Do the details not match? Then DMS rejects the export declaration. You must then correct the declaration and resubmit it.

Data in your export declaration

Are you declaring excise goods in your export declaration? Then include one of the following entries:

If you include code N5021 or N5020 at declaration level, it applies to all items. In that case, you cannot use any other code at item level.

Points of attention when completing your declaration

Keep the following points in mind when completing your export declaration. If these requirements are not correct, DMS will automatically reject your declaration.

• If you enter code C651 in DE 12 01 002 000 (Previous document/Type), you must always state:
  • The 21-character ARC number in DE 12 01 001 000 (Previous document/Reference number).
  • the three-digit “Body Record Unique Reference” number from EMCS in DE 12 01 007 000 (Previous document/Item number identifier).
• You cannot split an ARC number across multiple export declarations. For each “Body Record Unique Reference” of the e-AD, you must create a separate item number in the export declaration.
• In DE 12 01 002 000 “Previous document/Type” of the export declaration, you may use at most one document code with C651 per item.
  • An exception applies to exports of consolidated consignments of goods with a commodity code starting with 9930 or 9931. For such goods you may use multiple document codes with C651 per item.

EMCS and DMS exchange information. The excise movement is temporarily suspended in EMCS for the transport between the office of export and the office of exit. As soon as the goods have left the EU customes territory, this is recorded in DMS. DMS then forwards this information to EMCS. You will receive a notification about this via EMCS.

Export of excise goods from an excise warehouse (AGP)

Are you the holder of an AGP and exporting excise goods outside the EU? Then:

1. First you need to register the excise movement in EMCS by creating an e-AD ticket with an Administrative Reference Code number (ARC ). This tracks the transport between the AGP and the office of export.
2. Next, you need to submit an export declaration in DMS. In the export declaration, you must enter the ARC number. The transport between the office of export and the office of exit is tracked via the export declaration's Master Reference Number (MRN).

What happens after release for export?

After Customs authorises the export, the export movement between the office of export and the office of exit is tracked via the Automated Export System (AES). Here's how it works:

1. The office of export sends an Anticipated Export Record (AER) to the office of exit. This informs the border authorities that the goods are on their way.
2. The goods are presented at the office of exit.
3. The office of exit sends an “exit confirmation” message via EMCS to the office of export when it has been established that the excise goods have left the customs territory of the European Union.

The office of export then changes the status of the e-AD in EMCS to “delivered” once it has received the exit confirmation from the office of exit.

Messages via EMCS

During export, you will receive several messages via EMCS, such as:

• IE829 - accepted export
• IE839 - rejection of the e-AD
• IE836 - invalidation of the export declaration

Check the EMCS Manual to learn what each message means and how to respond.

Emergency procedures for excise

Are you looking for the emergency procedures for excise duty? You can find them in the overview of emergency procedures.