EMCS CLIENT USER MANUAL (2.

9)

Excise Movement and Control System

EMCS

EMCS Client User Manual

Version: 2.9 (28.04.2020)

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Contents
General information................................................................................................................... 3
The system’s location in the electronic environment................................................................. 3
Client user rights …………………………………………....................................................... 3
General tools in the system........................................................................................................ 4
View settings…………….......................................................................................................... 5
Possibilities of submission of electronic delivery note (e-AD)…………………..................... 6
Delivery note under revision...................................................................................................... 6
Submission of e-AD .................................................................................................................. 7
General part ............................................................................................................................... 7
Consignor/Consignee................................................................................................................. 9
Transport…….......................................................................................................................... 10
Goods ...................................................................................................................................... 11
Submission............................................................................................................................... 14
Verification of delivery note.................................................................................................... 15
e-AD for export……................................................................................................................ 16
Entering of e-AD started with the fallback procedure…......................................................... 16
Sent e-AD…..……................................................................................................................... 17
e-AD history and menus…….................................................................................................. 19
Cancellation of e-AD……....................................................................................................... 19
Cancellation of e-AD by means of a request for cancellation................................................. 19
Copying of e-AD ……………................................................................................................. 20
Change of the time of dispatch on e-AD ................................................................................. 20
Change of the place of destination on e-AD............................................................................ 20
Notify of the report.……...….................................................................................................. 20
Change of transport………...................................................................................................... 24
Arrived e-ADs ……..…........................................................................................................... 26
Rejection of e-AD and alert thereof …………..….……………............................................. 26
Receipt of e-AD , i.e. preparing a report of receipt….………................................................. 26
Goods in conformance with requirements and fully accepted ……….……………............. 27
Information on tobacco revenue stamps under Goods ………................................................ 28
Adding alcohol revenue stamps information under Goods...................................................... 28
Inserting data of measurement record under Goods……..…….…......................................... 29
Refusal to receive goods …………………............................................................................. 30
Receipt of goods with shortage or excess….……………….. ................................................ 31
Partial rejection of goods……….…..……………….............................................................. 32
Receipt of goods with discrepancies ………………..…………………................................. 33
Goods receipt decision on export ………..….......................................................................... 35
Receipt of goods by exempted consignees…..………............................................................ 35
Explanation of delayed receipt ……….……........................................................................... 36
Explanation of discrepancies.….............................................................................................. 37
Event reports ………............................................................................................................... 38
Reports ………….................................................................................................................... 38

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General information

According to Alcohol, Tobacco, Fuel and Electricity Excise Duty Act EMCS (Excise
Movement and Control System) is referred to as the electronic system of delivery notes. It is a
system for the management and exchange of electronic delivery notes (hereinafter: e-AD) of
goods dispatched into or through another Member State under excise duty suspension
arrangements.

The system’s location in the electronic environment

EMCS is located in the e-MTA environment. You can log in to the system as a company’s
representative using either ID-card or other authentication means and selecting the company
represented. Under the tab “Taxes” you can select EMCS. If you do not have this link, it is
necessary to apply for the relevant rights.

Client User Rights

Principal client – enables you to see all the draft e-ADs and e-ADs prepared by the users of
the company you represent, to submit e-ADs (also retrospectively) and cancel them, change the
place of destination, time of dispatch and transport, notify of the event, draw up a report of
receipt, inform of or alert against the rejection of goods/delivery notes and prepare reports.
Consignor – has all the rights of a principal client except for actions related to the receipt of e-
AD.
Consignor - limited – has all the rights of a consignor (limited to his or her delivery notes, i.e.
the person cannot view the drafts and e-ADs which have been filed on behalf of the company
by other persons).
Recipient – has the right to view the arrived e-ADs of his or hers or the company being
represented, to submit a rejection or alert thereof, to change transport data, to submit an event
report and prepare a report of receipt (also to upload a report of receipt from XML file).
Recipient – limited – has all the rights of a Recipient (limited to his or her e-Ads, i.e. the person
can see only the e-Ads that he or she has received as well as arrived e-Ads, which have not been
received yet).

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General tools in the system

- refresh
- print
- help
- settings or change (according to location)
- view – opens a document
- copy
- delete

Import XML – submitting a delivery note from XML file through the drafts menu
Import – adding XML file
Cancel – stops the activity (generally takes to the previous page)
Search - filters search results according to entered values
Clear – clears the entered search parameters
Reset – cancels previous search settings and restores initial position
Next – saves entered data and takes to the next subpage. In a document view takes to the next
document page.
Back – saves entered data and takes back to the previous subpage. In a document view takes
back to the previous document page.
Export XML – enables to save XML
Save as PDF – saving e-AD as a PDF file, can be done on the e-AD history page
Save as XML – saving e-AD as an XML file, can be done on the e-AD history page
Verify – checks the values inserted from registries; if a number entered
(SEED, VAT or other) corresponds to the number in a register, the field will be filled in with
the relevant registry data. If a given value cannot be found, takes you to advanced search
Validate – saves a document and validates the data against the completion rules
- search, the field is filled in with a classification value only
Add – adding a value

Copy – copying e-AD, enables drawing up a new document on the basis of a previous one
To the list of e-ADs – takes to the list of delivery notes, depending on the status of e-AD takes
you under Sent, Received or All e-ADs

Date format is dd.mm.yyyy, the client can always use a calendar menu.

View settings
The system’s users can change the content of the columns displayed. For this you need to
click the settings button , which is located in the top right of the column headings row.

For example in My drafts:

By clicking the settings button you can open the Customizing the list page.
You can hide a specific column by unticking the relevant check-field and save your changes.
Default settings restore the initial view.

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Possibilities of submission of the electronic delivery note (e-AD)
There are several possibilities of submitting a delivery note.

My drafts – Drafts can be created by copying the existing delivery note, uploading from XML-
file and inserting a new delivery note. Under My drafts you can open the draft and continue
data entry of the delivery note.

All drafts – a client can view his/her drafts (My Drafts) as well as the drafts entered by all the
representatives of his/her company, depending on the given user rights.

The type of draft determines a corresponding document type – either a delivery note or an event
report.

Add new – inserting a new e-AD.

Add new retrospectively (afterwards) – adding e-AD that was started with the fallback
procedure.
Import XML – inserting the delivery note data using an XML file
Import XML retrospectively (afterwards) – adding e-AD that was started with the fallback
procedure using an XML file.

Delivery note under revision

While delivery notes, event or other reports are being drafted, the data inserted by the user are
automatically saved. Upon interruption of the mentioned actions the uncompleted document is
saved under Drafts. If the user wishes to start the action anew, the following message is
displayed: “The delivery note is under revision already. Do you wish to delete the existing draft
and start a new entry?“ If you select No, you can continue actions with the existing draft that is
located under the drafts menu. If you select Yes, the previous draft version will be deleted and
you can draw up a new delivery note.

Submission of e-AD
Under this heading you will find detailed descriptions of the fields of delivery note.

General part

Field Name Content

1a* Destination type It is a classification, the following values are in use:
1 – dispatch to an excise warehouse keeper
2 – dispatch to a registered consignee
3 – dispatch to a registered consignee, who may
occasionally receive goods under an excise duty
suspension arrangement dispatched from another
Member State
4 – direct delivery (delivery to an excise warehouse
keeper who receives goods outside the excise
warehouse)

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 5 – dispatch to an exempted consignee (NATO and
diplomats, requires a valid permit for exemption
from excise duty)
6 – export through another Member State
1a_1 Consumable stores on The classification, mandatory in the case of
board a ship or aircraft consumable stores on board a ship or aircraft
(victualling supplies) (provide “1 – Yes”).
1b* Duration of transport Consists of two values: a numeral and unit. (D – day;
H – hour). Depending on the unit limits are set on a
numerical value. H cannot be greater than 24. D
cannot be greater than 15-45 (depending on the
country of destination). Only whole number values
are accepted. Determination of the duration of
transport should be based on realistic presumptions.
1h Fallback procedure Automatically filled in by the system depending on
whether it is a standard or retrospectively submitted
e-AD. Possible values:
0 - No
1 - Yes
4a Customs office of import The classification which contains the codes of
customs offices of import. Filling in is mandatory
only if e-AD is prepared by a registered consignor
(the value in field 9d is 2).
6a Exempted consignee’s When goods are dispatched to an exempted
Member State consignee, provide the Member State of destination
that has issued an excise duty exemption certificate
and where the goods are sent to.
6b Number of excise duty When goods are dispatched to an exempted
exemption certificate consignee, provide the number of excise duty
exemption certificate.
(The excise duty exemption certificate has to be
drawn up in accordance with Regulation (EC) No
31/96 of 10 January 1996.)
8a Customs office of export The classification of the codes of customs offices of
export. Filling in is mandatory if it is export through
another Member State (destination in field 1a is 6).
9a* Reference number-LRN Local reference number, a unique reference number
of delivery note issued by an enterprise
9b* Invoice number Invoice number
9c* Invoice date Invoice date
9d* Destination type The classification, 1- dispatch from an excise
warehouse; 2- import (dispatched by a registered
consignor)
9e* Time of dispatch Consists of the date and time of dispatch. Time of
dispatch can be inserted in the format hh:mm or
hh:mm:sss or hhmm
10a* Excise centre of the place Provide the code of excise centre (EE4000EE).
of dispatch
11a* Guarantor type The classification, in the case of e-AD it is “1 –
Consignor”.

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 12a-g Guarantor Filled in if the consignor is not a guarantor.
18a Brief description of If a consignment is accompanied by certificates, it is
certificate possible to enter the descriptions of these.
18c Certificate reference Certificate number.
number
18d Document Type List of codes
18e Document Reference Reference of document

Consignor/consignee

Field Name Content

2a-f* Consignor Always mandatory. In the fields 2a-2f provide the
data of a consignor- either a warehouse keeper or
registered consignor (SEED no of a warehouse
keeper or registered consignor, company name,
street, house no, postal code and city).
3a-f Place of dispatch Mandatory if the value in field 9d is 1 i.e. the place
of dispatch is a tax warehouse. (SEED no of a tax
warehouse, company name, street, house no, postal
code and city)
5a-f Consignee Mandatory in general. In field 5a provide
consignee’s excise number in SEED registry
(destinations 1 and 4 (warehouse keeper’s SEED
no), in the case of 2, 3 the SEED no of a specific
consignee).
In the case of destination type 6 (export) the field is
left unfilled if an export declaration is made in
Estonia; if export declaration is made in another
Member State, provide the data of a declarant.
Fields 5b - 5f are mandatory. Do not insert data in
field 5a (Registry number of a consignee) if
destination in field 1a is 5 (exempted consignee).
Verify VAT number – possibility to check the
validity of VAT number against EU database.
7a-f Destination Upon dispatch to a warehouse keeper you have to
provide the SEED no of a specific tax warehouse
which is the place of destination of the goods. If the
destination type is export, the field is not filled in.
7a Registry number of If the place of destination is a tax warehouse (1),
consignee provide the SEED number of a specific tax
warehouse (not the number of a warehouse keeper).
If the destination type is 2,3 or 5, provide VAT
number.

In the fields 2a, 3a, 5a and 7a normally SEED registry numbers are used and it is possible to
check the validity of these numbers in the open inquiry of SEED-on-EUROPA at:
https://ec.europa.eu/taxation_customs/dds2/seed/seed_consultation.jsp?Lang=en
As a response to your inquiry you will get to know whether a specific business operator holds
the permit, which goods are covered by this permit and what type of registration it is. In the
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case of a registered consignee who only occasionally receives goods from another Member
State, the permitted quantity of goods the consignee can receive on the grounds of the given
type of registration is indicated as well.

Possible types of registration:

1) Warehouse keeper – consignor’s warehouse keeper’s excise number in field 2a and
consignee’s warehouse keeper’s excise number in field 5a
2) Tax warehouse – consignor’s tax warehouse excise number in field 3a and consignee’s tax
warehouse excise number in field 7a
3) Registered Consignee – excise number in field 5a
4) Registered Consignee that occasionally may receive goods dispatched from another Member
State (Temporary Authorisation) – excise number in field 5a
5) Registered Consignor – excise number in field 2a.

Transport

Field Name Content

14a-f Transport arranger Mandatory if in field 1c is 3 or 4. Verify VAT
- checks the validity of a VAT number against
the EU database.
Verify - only checks the data of Estonian
companies.
15a-f Carrier Mandatory, provide the data of the first
carrier.
15a* Carrier’s VAT number Mandatory, provide a carrier’s VAT number.
If you don’t have VAT number, provide
another identifying registration number with a
nationality mark added before the number
combination or the text “HAS NOT A VAT
NUMBER”.
Verify - only verifies the data of Estonian
companies.
Verify VAT - checks the validity of a VAT
number against the EU database.

1c* Transport arranger type Mandatory, value is in the classification

13a* Transport mode Mandatory, value is in the classification, you
have to select the mode of transport that was
used at the start of the carriage.
13B Complementary information on Additional information, provided if the
the transport mode transport mode (13a) is “0 – other”.
16a-d Transport details In the case of several means of transport
and 16f provide the information of these on a delivery
note using the option “Add”.
16a* Means of transport Mandatory, value is in the classification.
Possible values: 1 Container; 2 Vehicle; 3
Trailer; 4 Traction unit. Traction unit, which
is indicated as a tractor in the English version
of Commission Regulation (EC) No
684/2009, is not a motor car.

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 16b* Registration number Mandatory, insert the registration number of
the means of transport and do not use spaces,
hyphens, commas or other punctuation marks.
16c Number of commercial seal Provide the number of commercial seal if a
seal is affixed to the means of transport.
16d Complementary information of Other information relating to the seal, e.g. its
commercial seal type.
16f Complementary information Provide any additional information relating to
the means of transport e.g. the name of next
carrier or information on the next transport
unit.

Goods
In order to add information on goods, click “Add”.

To the list – in order to add next goods, click “To the list” and then click “Add”.

Field Name Content

17a Sequence number Automatically filled in by the system after
verification
17b* Excise product code The classification. Excise product code according to
the code list in Annex II to Council Regulation No
684/2009.
17m Excise goods type Field for completing the data of a report on the
movement of excise goods and stock in the
warehouse in advance. Filling in the field is
mandatory if it is not possible to determine into
which column of the report of stock in the
warehouse the product has to be entered on the basis
of CN code or excise product code. Value is
selected from the classification.
17c* CN code The classification. Mandatory, provide CN code of
the goods (8 digits).
17d* Quantity Mandatory, the quantity of goods indicated to three
decimal places (Council Regulation 684/2009,
Annex II, the codes lists 11 and 12 -kg; litre (at 15°
C); litre (at 20° C), 1000 pcs). For a movement to a
registered consignee receiving excise goods from
another Member State only occasionally, the
quantity of excise goods dispatched shall not exceed
the limit that the given consignee is authorised to
receive.
For a movement to an exempted consignee, the
quantity shall not exceed the quantity registered in
the excise duty exemption certificate.

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17e* Gross weight Mandatory, provide the gross weight of the
consignment (excise goods with packaging)
17f* Net weight Mandatory, provide the weight of the excise goods
without packaging (except cigarettes).
17g Alcoholic strength Mandatory if applicable for the excise good in
question, percentage by volume at 20° C
17h Degree Plato Mandatory if the Member State of dispatch and/or
Member State of destination tax beer on the basis of
degree Plato.
17i Revenue stamp Provide any additional information concerning the
information revenue stamps required by the Member State of
destination. In the case of dispatch from another
Member State to Estonia it is recommended that the
dispatcher provide the quantity and numeration of
revenue stamps.
17k Revenue stamp The classification by which it is determined whether
the given product has a revenue stamp or not.
Provide ‘1’ if the goods carry or contain revenue
stamps.
17l Designation of origin This field can be used to refer to certification:
1. in the case of certain wines, relating to the
protected designation of origin or geographical
indication, in accordance with the relevant
Community legislation;
2. in the case of certain spirits drinks, relating to the
place of production in accordance with the relevant
Community legislation;
3. for beer brewed by an independent small
brewery, as defined in Council Directive 92/83/EEC
(4), for which it is intended to claim a reduced rate
of excise duty in the Member State of destination.
Certification should be given in the following
terms: ‘It is hereby certified that the product
described has been brewed by an independent small
brewery’;
4. for ethyl alcohol distilled by a small distillery, as
defined in Council Directive 92/83/EEC, for which
it is intended to claim a reduced rate of excise duty
in the Member State of destination. Certification
should be given in the following terms: ‘It is hereby
certified that the product described has been
produced by a small distillery’.
17n Size of producer For beer or spirits, for which certification is given in
the field 17l (Designation of origin), provide the
annual production of the previous year in hectolitres
of beer or in hectolitres of pure alcohol respectively
(whole number).
17o Density Mandatory if applicable for the excise product in
question. Provide the density at 15 °C, if applicable,

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 in accordance with the table in Annex II, Code list
no 11.
17p* Commercial description Mandatory, detailed commercial description of
goods. Among other information the following is
provided:
1) bulk of sales packaging;
2) maximum retail price printed on the revenue
stamp of cigarettes;
3) alcoholic and tobacco products batch code given
by the producer;
4) revenue stamps of diesel fuel or light fuel oil;
5) type of diesel fuel (winter or summer);
6) petrol octane number;
7) name of biofuel, including the name of biofuel
containing in the mixture with other fuel, CN code
and corresponding goods description, and the
quantity of biofuel in litres measured at 15 °C.
17r Brand name of products Mandatory if excise goods have a trade mark or
brand name.
17.1a Kind of package Mandatory, the classification. Provide all the
package kinds used. To add a new package, click
“Add”.
17.1b Number of packages Mandatory in the case of goods in package.
17.1e Shipping Marks Shipping marks should be used as an identifier for
goods which are packed together and will only be
provided for packaged goods where applicable, in a
free form of description of the marks and numbers on
transport units or packages. In case the ‘Number of
Packages’ is set to ‘0’, then there should exist at least
one ‘PACKAGE’ with the same ‘Shipping Marks’
and ‘Number of Packages’ with value greater than
‘0’.
17.1c Identity of commercial seal Provide information on commercial seals, if used,
(number) including the number.
17.1d Seal information Provide any additional information concerning
commercial seals (e.g. type of seals used)
17.2a- Wine product additional Mandatory for wine products included in Part XII of
d information Annex I to Regulation (EC) No 1234/2007. (6).
17.2a Category of wine product Used in the case of wine products included in Part
XII of Annex I to Regulation (EC) No 1234/2007.
The classification.
17.2b Wine-growing zone Mandatory for wine products transported in bulk
(nominal volume of more than 60 litres). Provide
the wine-growing zone in which the product
transported originates in accordance with Annex IX
to Regulation (EC) No 479/2008.
17.2c Third country of origin Mandatory if Category of wine product in field
17.2a is ‘4’ (imported wine). The list includes the
classification of third countries.
17.2d Other information Provide other information on the wine product

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 17.2.1a Wine operation code Mandatory for wine products in bulk (nominal
volume of more than 60 litres). Provide one or
several ‘Wine operation code(s)’ in accordance with
list 1.4. b) in point B of Annex VI to Commission
Regulation (EC) No 436/2009, which is added as a
classification.
9.1 Import declaration Mandatory if the type of the country of dispatch is
reference import (value 2 in field 9d). Provide the number of
declaration.
17.3b Goods sequence number on The sequence number of the goods concerned on
the import declaration the declaration.
17.3c Import declaration date The declaration’s submission date.

Submission
On this page all data have been automatically pre-filled by the system.

1F – Sequence number of the place of destination upon the first entry is 1. If you change the
place of destination, the sequence number changes as well.
1E – e-AD submission time: filled in and displayed on the delivery note that is already
submitted.
1G – Place of destination changing time: if you change the place of destination, the time of this
procedure will be indicated.
20A – Submitter’s name
20B – Submitter’s ID code
20C – Name of submitter’s enterprise
20D – Registry code of submitter’s enterprise.

Verification of delivery note

Performed by using the button “Verify”.

Starts the e-AD verification. During the first phase of verification the system checks the
completion of all mandatory fields, for example:

After checking mandatory fields the verification of compliance with rules and terms will be
performed:

Fields and subpages that contain errors are indicated in red.

If no errors have been found, you can submit the delivery note.

e-AD for export

In the case of export through another Member State it is necessary that in addition to e-AD you
prepare an export declaration. After you have drawn up the export declaration (which refers to
e-AD), the status of e-AD will change (Pending a report of receipt → Export).
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The data of export declaration are also displayed on the corresponding e-AD: 24A – Export
declaration; 24B – Export time; 24C – Customs office of export.

Entering of e-AD started with fallback procedure

Fallback procedure is used when the customs system is not functioning. It is a procedure for the
replacement of a delivery note which is completed in the EMCS system by a paper delivery
note (the form is available on ETCB website). The delivery note is forwarded to the Tax and
Customs Board at the email address [email protected], and if it complies with the
requirements, an official will issue ARC number, which will be written on the delivery note
and the transport can start at the time indicated on the delivery note. It is necessary to take into
account that officials verify delivery notes during working hours, therefore it is not possible to
get ARC numbers at any time. For that reason it is recommended that you prepare e-AD in
advance (7 days prior to the start of the carriage of goods).
When the system has recovered, the delivery note shall be entered in the system inserting all
the data indicated on the paper delivery note of the fallback procedure.

Submission of e-AD started with the fallback procedure is similar to customary submission of
e-AD.
When inserting data into fields (Add new afterwards) and using XML format (Import XML
afterwards) you have to select the date of actual dispatch of goods, i.e. the date indicated on the
fallback procedure document.

1d* ARC Insert the ARC number assigned to the fallback procedure.
1h Inserting data Field is automatically filled in by the system (on e-AD
afterwards started with the fallback procedure the value is 1 – YES).
9e Time of dispatch Date of dispatch is automatically filled in on the basis of
previously inserted data.

Sent e-ADs

Under Sent e-ADs there are “Active e-ADs” and “Finished e-ADs”

Delivery notes which are submitted can be initially found under “Active e-ADs”. Upon receipt
the delivery note moves under “Finished e-ADs”.

When a specific action in connection with e-AD has been completed, the given e-AD moves
under “Finished e-ADs” as well. For example, if the place of destination has been changed, the
e-AD with the previous destination is located under “Finished e-Ads” irrespective of its status
of Pending a report of receipt.

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Active e-ADs require client’s intervention, because in addition to delivery notes which are not
received yet there are delivery notes which are pending a reaction from a business operator, e.g.
it is necessary to change the place of destination, explain discrepancies etc. Delivery notes
which need client’s intervention are marked with YES in the column of Client intervention.

e-AD history and menus

Submitted delivery note has a unique reference number ARC assigned by the system and it can
be found under e-AD history:

Under e-AD history there is a list of procedures carried out on the given delivery note, and a
selection for performing other procedures:

Comments

Both a representative of enterprise and an official can add comments relating to delivery notes.

In order to move to e-AD history, click Back. In order to add a new comment, click Add.
The maximum length of a comment is 2000 characters. If you need to insert a longer text, you
can split your comment into separate parts by adding a new row.

Cancellation of e-AD

You can cancel an e-AD as long as its status is „Released for dispatch“ and the time of dispatch
is not expired. In order to cancel an e-AD select “Cancel” on the e-AD history page. It is also
necessary to enter the reason of cancellation.

If the reason of cancellation is “e-AD duplicate “, the ARC number of a new e-AD must be
inserted in the field of additional information.

Cancellation of e-AD by means of a request for cancellation

It differs from the ordinary cancellation in that it is possible to make a request concerning e-
AD whose status is “Accepted” and the date of dispatch has expired. Filing a request does not
automatically mean that the e-AD is cancelled.

In order to lodge a request select the tag “Requests for cancellation” located in e-AD history.

To add a new request click on “Add request”. The menu then displayed is similar to the one of
the ordinary cancellation of e-AD. The only difference is that the field of additional information
is mandatory. The request lodged will be verified by the tax authority.
If the request is accepted, its status will change. The tax authority may also reject the request –
this information is displayed on the e-AD history page and indicated with YES in the Client
intervention column of the e-ADs list.

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By clicking on “Requests for cancellation” you can find out the reason of rejection. In order to
make “YES” disappear from the Client intervention column you have to read the official’s
answer. In the same view you can also file a new request.

Copying of e-AD

Using this option you can create a draft of e-AD on the basis of the previously submitted
delivery note, but don’t forget to update the data before submission.

Change of the time of dispatch on e-AD

It is possible to change the time of dispatch on e-AD, but you can do this no later than on the
day of dispatch.
It is not possible to change the date of dispatch – in this case you have to cancel the e-AD
submitted and create a new one with correct dates.

Change of the place of destination on e-AD

It is possible to change the place of destination on e-AD before the receipt of goods. The change
of the place of destination is mandatory if a consignee refuses to receive goods (partially or
fully) or the export of goods is prohibited.
The change of destination is essentially similar to submission of a new delivery note, but it
should be noted that some fields are not active and the place of destination have to be changed.
The change of destination does not necessarily mean the change of a consignee (though this is
also possible), it may be the case where merely another warehouse of the same warehouse
keeper of the same consignee is changed. The delivery note includes all the values which were
inserted in the previous version (except partial receipt, where only the destination of rejected
goods is changed).

1A – Destination type:* If the previous destination was 5 - exempted

consignee, change is not possible. Likewise,
new type of destination cannot be 5
1B – Journey time:* Consists of two values: numeral and unit.
Units are in the classification, values are
D- days or H – hours. Depending on a unit
there are certain limits to numeral values:
indication for ‘H’ should be less or equal to
24. Indication for ‘D’ should be less or equal
to 92. Provide the realistic duration taking
into account the means of transport and the
distance involved. Only whole numbers are
accepted.
8A – Customs office of export: Classification, select the code of customs
office of export, completing is mandatory if
destination type in field 1a is 6.

15
9BC - Invoice: 9B - The number of delivery note assigned by the
Number:* enterprise if it has been changed in relation
to the change of destination.
9BC - Invoice: 9C - The date of delivery note.
Date:*
5A-F - Consignee: In general mandatory. You must not fill in
Field 5a Consignee registration number if
destination in field 1a is 5. Provide a valid
SEED registration number of the consignee
in field 5a (destinations 1,
2, 3, 4). The fields 5b-5f are mandatory.
7A-F – Place of Delivery: If the place of delivery is an excise
warehouse (1), provide the SEED number of
a specific excise warehouse (not the number
of an excise warehouse keeper). If the
destination type is 2 or 3, provide VAT
number.
14A-F – Transport Arranger: Mandatory if there are 3 or 4 in field 1c.
15A-F - Transporter: Field 15a is mandatory
1C – Transport Arranger Type:* Mandatory field, value is in the
classification
13A – Transport Mode:* Mandatory field, value is in the
classification
13B – Transport Mode complementary Complementary information if 13a is 0
information (Other)
16a-d and16f Transport details When the place of destination has been
changed it is possible to change previous
and add new means of transport. If you have
used several means of transport, provide
information on these using Add button on
the right.
16A – Means of transport* Mandatory, value is in the classification.
16B Registration number Mandatory, provide the number of the
means of transport – only numbers and
capital letters.
Don’t use spaces, hyphens, dashes, commas
or other punctuation marks!
16C – Number of commercial seal If commercial seals are used
16D – Seal information Provide any additional information
concerning commercial seals, e.g. type of
seals used.
16f – Complementary information Provide any additional information
concerning the transport, e.g. identity of any
subsequent transporter, information
concerning subsequent transport units

Notify of the event

16
This option enables you to notify of whatever event concerning e-ADs sent and e-ADs received
(the button is located on the e-AD history page).

General part

40B – Event number Automatically assigned by the system upon

submission of the event report.
40C – Event indication Automatically assigned by the system upon
submission of the event report.
1D – ARC e-AD ARC number, automatically assigned
to e-AD
1F – Sequence number of destination The number of e-AD version, filled in by the
system together with ARC number
41A – Excise Centre* Automatically assigned - EE4000EE
41C – Time of event* The time of event (date and hour)
41B – Country of event* The country where the event took place, pre-
filled by EE.
40E – Country of destination Destination country of the transport
41I – Supplementary information Other additional information concerning the
event
44A – Place of event Inserted in the case of a received message
only
44B-E Address of the place of event The address where the event took place, the
following data are mandatory: 44C
- Street*, 44D - City/rural municipality*,
44E – Postal code
42A – Issuing authority In the case of supporting documents also the
issuing authority of these
42B – Type of evidence Type of document (classification)
42C – Type of evidence supplementary Supplementary information concerning the
information type of document
42D – Evidence indication Document number or any other indication
which help to identify the given document
42E – Picture of evidence Option to upload a document as an
attachment, allowed types:
pdf, jpg, jpeg. In order to add a document,
click „Upload a file„, whereupon the file
uploading menu opens, where you can
search a document from your computer
using the Browse button, and add it by
clicking „Upload“.

Transport

1C - Transport arranger type The classification

17
 14A-F – Transport arranger: Mandatory if transport arranger is the owner of
goods or another person (field 1c contains 3 or 4)
15A-F - Transporter: Field 15a is mandatory (VAT number)
16A – Means of transport Type of the means of transport
16B – Registration number The registration number of the means of
transport
16C – Commercial seal number The number of commercial seal, if used
16F – Complementary information The complementary information or specification
of the means of transport
16D – Seal complementary information Complementary information on the commercial
seal

By clicking „Add“ you can add a new row concerning the transport details.

Goods

In order to insert information, click on Add. If you need to add information on the next goods,
the entry of information works in the same way (using the Add button).

17A Goods sequence number If the information concerns specific goods,

provide the sequence number on e-AD.
43A – Event type* Select in the classification
43B Complementary information Complementary information on the event
17U Excess or shortage If a shortage or excess is detected, the possible
values are: S = Shortage E = Excess
17V Quantity of excess or shortage Quantity in excess or missing
17V_1 – Net mass of excess or shortage Net quantity in excess or missing

Accompanying document (a new functionality since 15.02.2018)

The information concerning an accompanying document shall be filled in upon preparation of

an event report on SAAD.

68A – Accompanying document type The classification, 0 – Other; 2 - SAAD

68B – Brief description If the accompanying document is 0 – Other,

provide description.
68C – Document number The number of accompanying document
68D – Document date The date of accompanying document
68E - File Possibility to upload accompanying documents. If
an accompanying document is added, it is not
necessary to insert the data of a transporter, trader
and goods.
68F – Country of dispatch The country of dispatch of the transport.
69A-J – Transporter details Provide the details of transporter, transport mode
and its registration number,
70A-70L – Trader details Provide a trader’s excise number or other
identification code, name, type, country code,
address and contact details.

18
 71A-71H – Goods details Goods description, CN code, name, additional
code (if exists), quantity and unit of measure,
gross and net mass.

Submission

40A – Message type

40D – Event report validation date
41G – Submitter type Fixed value, in the case of Sent e-ADs 1-
Consignor, in the case of Arrived e-ADs 2 -
Consignee
41F – Submitting person The name of the person logged in
41H – Submitter type complementary Additional information of the submitter, e.g.
information contact data

When a submitter clicks on “Validate”, the system validates the report. If errors are detected,
they will be displayed to the submitter. If there are no errors, the event report can be submitted.
The submitted report can be found on the reports list, it can be viewed by clicking on the
magnifier.
The selections related to event reports are as follows:
Change the event report – enables a submitter to change an event report to a limited extent
resulting in a new information message;
To the events list – takes you to the list of event reports (several various event reports can be
submitted with reference of one e-AD by different parties).

Notify of the event – preparing a new event report on the same e-AD;
Change transport – preparing a new transport change report on the same e-AD;
To e-AD history – takes you to the page of the given e-AD’s history, where the information
related to the event can be viewed („Events“) and a new report can be prepared.

Change of transport

The transport change report is a subclass of event report, which has been simplified, i.e.
information not relevant to changing of transport is omitted.

General part
40B - Event number Automatically assigned by the system
40C - Event reference Automatically assigned by the system
1D - ARC e-AD ARC number
1F – Destination sequence number e-AD version number, filled in by the
system together with ARC number
41A – Excise Centre* Pre-filled by the system - EE4000EE
41C - Time of event* The time when the event takes place (date
and time)

19
 41B – Country of event* The country where the event takes place,
pre-filled - EE
40E – Country of destination Country of destination of the transport
41I – Complementary information Any other additional information concerning
the event
44A – Place of event Filled in only in the case of received report
44B-F Address of the place of event Address of the place where the event takes
place, mandatory fieldes: 44C
- Street*, 44D - City/Rural municipality*,
44F - Country*

Transport
1C – Transport arranger type The classification
40C – Transport arranger Mandatory if transport arranger is the owner
of goods or another person (field 1c contains
3 or 4)
15A-F - Transporter Field 15a is mandatory (VAT number)
16A – Means of transport* Selection in the classification, type
16B - Registration number The registration number of the means of
transport
16C – Commercial seal number The number of commercial seal, if used
16F – Complementary information The complementary information or
specification of the means of transport
16D – Seal complementary information Complementary information on the
commercial seal

Submission
40A – Message type
40D – Event report validation date
41G – Submitter type Fixed value, in the case of Sent e-AD
1- Consignor, in the case of Received e-AD
2 - Consignee
41F – Submitting person The name of the person logged in
41H – Submitter type complementary Additional information of the submitter, e.g.
information contact data

When you click on “Validate”, the system validates the report. If errors are detected, they will
be displayed to the submitter. If there are no errors, the event report can be submitted. The
submitted report can be found on the reports list, it can be viewed by clicking on the magnifier.

Arrived e-ADs

Similarly to the menu of Sent e-ADs there are two divisions: Active e-ADs and Finished e-
ADs.

Under Arrived e-ADs there is also the functionality for event report (including changing of
transport), which is similar to the one under Sent e-ADs.

20
Rejection of e-AD and alert thereof
On the Arrived e-ADs history page it is possible to reject e-AD or alert thereof. Warning against
rejection won’t change e-AD status and a consignee can accept it in the future. After rejection
the status of e-AD will change and a consignor has to change the destination.

27B – Rejection* The classification: 1- yes (i.e. rejection); 0-

no (warning against rejection).
27C - Rejection/alert date* Submission date, the value is assigned by
the system by default (the date of
performance of the proceeding)
19A - Rejection/alert reason The classification with the options of
reasons, it is possible to insert several
different reasons (using “Add”). If 27B is 1,
the field is mandatory.
19B - Rejection/alert complementary If the reason of rejection/report is „Other“,
information adding complementary information is
mandatory.

Receipt of e-AD, i.e. preparing a report of receipt

Delivery notes awaiting receipt can be found under Arrived e-ADs (Active e-ADs).

Pending the receipt of goods means that the given delivery note has been submitted by the
consignor and the goods will soon arrive. This status may change and if the consignor cancels
e-AD or changes the destination, the e-AD moves under Finished e-ADs.

In order to prepare a report of receipt you need to select a specific delivery and click on the
magnifier. You can also use the possibility to import XLM by selecting “Import a report of
receipt from XML file“ on the e-AD menu.

Different options of receiving goods are explained below.

Goods in conformance with requirements and fully accepted

It means that the delivery note and arrived goods match, there are neither excesses nor shortages
and there are no comments to the consignor as regards the goods or delivery note.

23B – Report of receipt decision:* The classification, select 1 if the goods are
in conformance with e-AD.

21
 23C – Goods arrival time:* Goods arrival time (can be in the past, not in
the future)
10B – Excise centre of destination: EE4000EE by default
23A – Report of receipt complementary Provide other additional information.
information:

Information on tobacco revenue stamps under Goods

17_7C – Revenue stamp code A code which is printed on a revenue stamp

containing 5-digit alphanumerical
combination that signifies the person ordering
revenue stamps and the time of receiving the
revenue stamps from the tax authority
-------
It is also possible to add the information of
the revenue stamps through MAIS. Click
“Choose revenue stamps” and insert the
quantity of stamps. Then click “Add”. The
revenue stamp fields will be filled in
automatically.

17_7D – Maximum retail price Maximum retail price of cigarettes, cigars and
cigarillos
17_7E – Marking of the type The classification, not provided in case of
cigarettes, otherwise mandatory
17_7F – Quantity in package Quantity of products in a package: cigarettes,
cigarillos and cigars in pieces, other tobacco
products in grams
17_7G – Revenue stamps quantity Revenue stamps quantity

A new row can be created at each product on the delivery note of revenue stamps of each
tobacco product (by clicking on „Add“).

Adding alcohol revenue stamps information under Goods

In order to add information of the revenue stamps of strong alcohol you need to click on „Add“,
whereupon a more detailed menu opens, where you can add the intervals used in MAIS, which
have come in together with the consignment.

17_8A – Alcohol revenue stamps Alcohol revenue stamps delivery note number. Provide
delivery note number* the numbers (6 digits) of the delivery note of the issue
of revenue stamps of MAIS without the beginning
17T.
17_8B – Year* The year of alcohol revenue stamps delivery note
17_8CA – Beginning of the The beginning of revenue stamps interval
revenue stamps interval*
17_8CB – End of the revenue The end of revenue stamps interval*
stamps interval*

22
 17_8CC – Revenue stamps The quantity of revenue stamps is automatically
quantity calculated by the system.

Inserting the data of measurement record under Goods

17_9A – Measurement record number* The number of measurement record

17_9B – Date* The date of measurement record
17_9C – Measured quantity* The quantity measured
17_9D - Density Density
17_9E – Net mass Net mass
17_9F - Measurement uncertainty Measurement uncertainty
17_9G - File Possibility to upload a measurement record
into the system as an attachment, allowed
file formats: pdf, jpg, jpeg

If there are more than one measurement record, the data can be added by clicking on “Add”.

Specification of excise goods type under Goods

17M Excise goods type The field for pre- completed data of a report on the
movement of excise goods and stock in the warehouse.
Filling in the field is mandatory if CN codes or excise
product codes do not make it possible to determine in
which columns of the report of stock in the warehouse the
goods should be shown. The value of the field is selected
from the classification.

Refusal to receive goods

23B – Report of receipt:* The classification, in the case of refusal

select 3.
23C – Goods arrival time:* The time of goods arrival (can be in the past,
but cannot be in the future)
10B – Excise centre of the office of EE4000EE by default
destination:
23A – Report of receipt complementary Provide other additional information.
information:
17_4A – Unsatisfactory reason code Mandatory in the case of refusal, the
classification.

17_4B - Unsatisfactory reason Specification of unsatisfactory reason. If

value in field 17_4A is 0 – Other, filling in
the field is mandatory. If 17_4A contains 1
or 2 (excess or shortage), leave the field
blank and the mandatory fields are 17u, 17v
and 17V-1.

23
If the goods are completely rejected, the consignor has to change the destination.

Receipt of goods with shortage or excess

23B – Report of receipt decision:* The classification, in the case of shortage or

excess select 2.
23C – Goods arrival time:* The time of goods arrival (can be in the past,
but cannot be in the future)
10B – Excise centre of the office of EE4000EE by default
destination:
23A – Report of receipt complementary Provide other additional information.
information:
29A – Explanations given by The data of the person logged in
29B - Entry date Filled in by the system
29C – Procedure date The date when discrepancies were dealt with
29D – General explanations of discrepancies Additional comments on the reasons of
discrepancies provided as a free text
29E – Reason of discrepancies The classification (for specifying the reasons
of discrepancies)
29F – Additional explanations reason If an officer requires to supplement
explanations, the official’s comments will
be displayed in this field.

Goods
17_4A - Unsatisfactory reason code The classification (select either 1 - excess or
2 – shortage)
17U – Excess or shortage: The classification: E = Excess; S - Shortage
Inserted separately for each product.
17V – Quantity of excess or shortage: Quantity is provided according to the tables
11 and 12 in Annex II of the Commission
Regulation No 684/2009, i.e. the same unit
of goods as in field 17D.
Inserted separately for each product.
17V_1 – Net quantity excess or shortage Net mass in excess or shortage. Inserted
separately for each product.
17X – Explanations of discrepancies Explanations of discrepancies, inserted
separately for each product.
17Y – Actual quantity Actual quantity measured - located at each
product separately
17Y_1 – Actual net mass Actual net mass measured - located at each
product separately
17YA – Difference of quantities Value calculated by the system – located at
each product separately. The system
calculates the result of quantity check.
17_7A-17_7G In the case of tobacco products’ revenue
stamps - located at each product separately

24
 17_8A - 17_8CC In the case of alcohol products’ revenue
stamps - located at each product separately
17_9A - 17_9G Measurement record information - located at
each product separately

If a delivery note is received and accepted with shortages or excesses, explanations must be
given through the system later on.

Partial rejection of goods

If a consignee refuses to receive goods in full volume.

23B – Report of receipt decision:* The classification, in case of partial rejection

select 4.
23C – Goods arrival time:* The time of goods arrival (can be in the past,
but cannot be in the future)
10B – Excise centre of the office of EE4000EE by default
destination:
23A – Report of receipt complementary Provide other additional information.
information:
29A – Explanations given by The data of the person logged in, cannot be
filled in by the person
29B - Entry date Filled in by the system
29C – Procedure date The date when discrepancies were dealt with
29D – General explanations of Additional comments on the reasons of
discrepancies discrepancies provided as a free text
29E – Reason of discrepancies The classification comprising the reasons of
discrepancies
29F – Additional explanations reason If an officer requires to supplement
explanations, this field will display the reason
of explanations.
17_4A – Dissatisfaction reason code The classification, possible to provide the
reason for partial receipt.
0 = Other
1 = Excess
2 = Shortage
3 = Goods damaged
4 = Broken seal
5 = Reported by export control system

17_4B – Reason of dissatisfaction Specification of the reasons of dissatisfaction

(mandatory if value in field 17_4A is 0 –
Other).
17W – Rejected quantity: Quantity is provided according to the tables 11
and 12 in Annex II of the Commission
Regulation No 684/2009, i.e. on the same
grounds as goods quantity in field 17D and in
the same units.
Inserted separately for each product.
17W_1 – Rejected net mass Provide rejected net mass
25
 17X – Discrepancies explanations Discrepancies explanations - located at each
product separately
17Y – Actual quantity Actual quantity measured - located at each
product separately
17Y-1 – Actual net mass Actual net mass measured - located at each
product separately
17YA – Difference of quantities Value calculated by the system – located at
each product separately. The system calculates
the result of quantity check.
17_7A-17_7G In the case of tobacco products’ revenue
stamps - located at each product separately
17_8A - 17_8CC In the case of alcohol products’ revenue stamps
- located at each product separately
17_9A - 17_9G Measurement record information - located at
each product separately

In the case of partial rejection a consignor has to change destination.

Receipt of goods with discrepancies

If discrepancies, shortcomings etc. are detected upon the receipt of goods, these discrepancies
have to be indicated in the report of receipt (e.g. differences in density, alcoholic strength, CN
code, revenue stamp and other indicators).

23B – Report of receipt decision:* The classification, in case of differences select

2.
23C – Goods arrival time:* The time of goods arrival (can be in the past,
but cannot be in the future)
10B – Excise centre of the office of EE4000EE by default
destination:
23A – Report of receipt complementary Provide other additional information.
information:
29A – Explanations given by The data of the person logged in, cannot be
filled in by the person
29B - Entry date Filled in by the system
29C – Procedure date The date when discrepancies were dealt with
29D – General explanations of Additional comments on the reasons of
discrepancies discrepancies provided as a free text
29E – Reason of discrepancies The classification (for specifying the reasons of
discrepancies)
29F – Additional explanations reason If an officer requires to supplement
explanations, this field will display the reason
of explanations.
17_4A – Dissatisfaction reason code The classification
17_4B – Reason of dissatisfaction Specification of the reason of dissatisfaction.
Mandatory, if the field 17-4A contains 0 -
Other.

26
 17X – Discrepancies explanations Discrepancies explanations - located at each
product separately
17Y – Actual quantity Actual quantity measured - located at each
product separately
17Y-1 – Actual net mass Actual net mass measured - located at each
product separately
17YA – Difference of quantities Value calculated by the system – located at
each product separately. The system calculates
the result of quantity check.
17_7A-17_7G In the case of tobacco products’ revenue
stamps - located at each product separately
17_8A - 17_8CC In the case of alcohol products’ revenue stamps
- located at each product separately
17_9A - 17_9G Measurement record information - located at
each product separately

Goods receipt decision on export

Replies come from the export control system ECS. If the exit was prohibited, the enterprise
has to divert the given e-AD. Answer options that ECS forwards to the EMCS system:

21 – the goods have been exported and correspond to the invoice

22 – the goods have been exported and do not correspond to the invoice
23 – export was prohibited

17Q - Answer which comes from ECS (at the goods)

Export declaration control result
24.1A -
Export declaration rejection
reason
24.1B - Date
24.2A – Functional mistake type
24.2B - Reference
24.2C - Reason
24_2D – Initial element value

Receipt of goods by exempted consignees

Exempted consignees or diplomats and NATO representatives forward the information of
goods provided for in the Commission Regulation No 684/2009 to the e-mail address

27
[email protected], the report of receipt in the system will be created by an officer on the basis
of the information forwarded.

Explanation of delayed action

The client has to provide justification for the delay in performing an action (e.g. change of
destination) and can apply for extension.

Explanation of delayed receipt

If a receipt report is not submitted within the set time limit, the client has to explain why the
receipt has delayed.

Explanation of discrepancies

If shortages are detected upon the receipt of goods, it is necessary to find out the reasons.
Initial explanation of discrepancies has been integrated into the report of receipt, which
includes the fields 29A-29F (General part of e-AD) and 17X, 17Y and 17Y_1 (at each
product). Should any additional explanations be needed, these can be given under the e-AD
history “Explanations of discrepancies” tab. Such an e-AD stays under “Active e-ADs” and
Client intervention is YES.

“Explanations of discrepancies” contain the following fields:

29A – Explanations given by The data of the person logged in, cannot be filled in by
the person
29B - Entry date Filled in by the system
29C – Procedure date The date when discrepancies were dealt with
29D – General explanations of Additional comments on the reasons of discrepancies
discrepancies provided as a free text
29E – Reason of discrepancies The classification (reasons of discrepancies)
29F – Additional explanations If an officer later requires to supplement explanations,
reason this field will display the reasons of explanations.
17X – Discrepancies explanations Explanations field at each product separately
17Y – Actual quantity Actual quantity - located at each product separately
17Y-1 – Actual net mass Actual net mass measured - located at each product
separately

After explanations have been entered the given e-AD gets the Pending status which requires
an officer’s intervention.

If the officer finds that the explanations are not sufficient, he or she will ask for a
specification whereupon Yes appears into the Client intervention column and the client can
give further explanations.

If further explanations are not necessary, the official submits the decision.

Event reports
28
The list of a company’s event reports related to e-ADs.

Reports
There are three reports created to clients:

Movements of e-ADs sent by client

The report that consolidates information on e-ADs dispatched by a company, search is
possible by goods information and consignee information. Obligatory search parameter is the
start time of dispatch.

Movements of e-ADs arrived to client

The report that consolidates information on e-ADs sent to a company, search is possible by
goods and consignor information. Obligatory search parameter is the start time of dispatch.

Report of receipt of tobacco revenue stamps

The report that consolidates information on e-ADs concerning tobacco products revenue
stamps. Possible searches by tobacco revenue stamp delivery note number, maximum retail
price and revenue stamp type. Obligatory search parameter: Arrival date from.

29