Different excise documents must be filed according to the nature of the movement of the excise products:
- Electronic Accompanying Document (eAD) for the circulation of products under excise duty suspension
- Simplified Accompanying Document (SAD) for the circulation of duty-paid products
- AC4 declaration for the payment of excise duties.
Electronic Accompanying Document
When a company wishes to send products within the European Union (EU) without immediately paying excise duties, it must generate an eAD in the EMCS eDouane system (Excise Internet Portal PIA). The eAD is used to transport products under excise duty suspension to destination at an authorized warehousekeeper, a registered consignee or on exportation.
The authorized warehousekeeper or registered consignee receiving products under excise duty suspension must submit a Report of Receipt (RoR) in the EMCS eDouane system. The report of receipt must be submitted at the time of receipt, following verification of the products, and within five days following such receipt.
Note: an Administrative Reference Code (ARC) is assigned after approval of the eAD by the system. The ARC code is used to identify products during their transport. For this purpose, a document indicating the ARC code may physically accompany the products when they are transported (a printed version of the eAD or any other commercial document including the indication of the ARC code).
On exportation, the eAD ends when the products effectively leave the customs territory of the EU. The ARC code, shown in the export declaration, is used to make the connection with the data of the eAD.
Simplified Accompanying Document
When a company wishes to send products within the European Union and has already paid the excise duties, it must establish a SAD on paper. The SAD is used to send goods under "duty paid" status.
The amount of excise duties due must be guaranteed by the customs administration of the destination country prior to sending the products.
AC4 Declaration
An AC4 declaration must be filed to pay excise duties, using the eDouane import/export system. The authorized warehousekeeper, registered consignee or their customs representative prepares the AC4 declaration.
For example: movements of excise products necessitate different declarations that are shown in the following diagram:
