{"id":3604,"date":"2023-03-27T19:25:51","date_gmt":"2023-03-27T17:25:51","guid":{"rendered":"https:\/\/nicola-bernard.de\/en\/?p=3604"},"modified":"2023-03-27T19:25:51","modified_gmt":"2023-03-27T17:25:51","slug":"excise-duty-emcs-instead-of-simplified-accompanying-document","status":"publish","type":"post","link":"https:\/\/nicola-bernard.de\/en\/excise-duty-emcs-instead-of-simplified-accompanying-document\/","title":{"rendered":"Excise Duty: EMCS instead of &#8220;Simplified Accompanying Document\u201c"},"content":{"rendered":"<p>The use of the Excise Movement and Control System (EMCS) has been mandatory since February 13, 2023, also for the transport of goods in free circulation for tax purposes within the Union. Previously, the &#8220;simplified accompanying document&#8221; (document form 2725) was permitted for these purposes.<\/p>\n<p>The regulation also affects, for example, the transport of wine on which no excise duty is levied.<\/p>\n<p>More detailed information on the transport of wine and sparkling wine within and outside the tax territory as well as facts about the registration for the transit procedure EMCS has been compiled by the <a href=\"https:\/\/www.ihk-trier.de\/p\/Vereinfachtes_Begleitdokument_wird_elektronisch-7-24241.html\" target=\"_blank\" rel=\"noopener\">Chamber of Commerce and Industry Trier<\/a> on its website.<\/p>\n<p><a href=\"https:\/\/www.zoll.de\/DE\/Fachthemen\/Steuern\/Verbrauchsteuern\/Grundsaetzliche-Regelungen\/Verbrauchsteuersaetze\/verbrauchsteuersaetze_node.html\" target=\"_blank\" rel=\"noopener\">Current excise tax rates<\/a> you can find on the website of the General Customs Directorate. An <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation-1\/excise-duties\/excise-duty-alcohol_de\" target=\"_blank\" rel=\"noopener\">overview<\/a> of excise duty rates on alcoholic beverages and the underlying directives is available on the website of the EU Commission. Note that the rates listed are minimum rates, which may vary in different EU member states.<\/p>\n<p>&nbsp;<\/p>\n<p>Source: <a href=\"https:\/\/www.ihk-muenchen.de\/de\/Service\/Internationalisierung\/EU-Binnenmarkt\/#st_text_picture_9\" target=\"_blank\" rel=\"noopener\">Munich Chamber of Commerce and Industry<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The use of the Excise Movement and Control System (EMCS) [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-3604","post","type-post","status-publish","format-standard","hentry","category-allgemein-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Excise Duty: EMCS instead of &quot;Simplified Accompanying Document\u201c - Nicola Bernard<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nicola-bernard.de\/en\/excise-duty-emcs-instead-of-simplified-accompanying-document\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Excise Duty: EMCS instead of &quot;Simplified Accompanying Document\u201c - Nicola Bernard\" \/>\n<meta property=\"og:description\" content=\"The use of the Excise Movement and Control System (EMCS) [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nicola-bernard.de\/en\/excise-duty-emcs-instead-of-simplified-accompanying-document\/\" \/>\n<meta property=\"og:site_name\" content=\"Nicola Bernard\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-27T17:25:51+00:00\" \/>\n<meta name=\"author\" content=\"nicola.bernard\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"nicola.bernard\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/excise-duty-emcs-instead-of-simplified-accompanying-document\/\",\"url\":\"https:\/\/nicola-bernard.de\/en\/excise-duty-emcs-instead-of-simplified-accompanying-document\/\",\"name\":\"Excise Duty: EMCS instead of \\\"Simplified Accompanying Document\u201c - Nicola Bernard\",\"isPartOf\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/#website\"},\"datePublished\":\"2023-03-27T17:25:51+00:00\",\"author\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/#\/schema\/person\/7a09693188c7e9880d798b5b412350a4\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/nicola-bernard.de\/en\/excise-duty-emcs-instead-of-simplified-accompanying-document\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/#website\",\"url\":\"https:\/\/nicola-bernard.de\/en\/\",\"name\":\"Nicola Bernard\",\"description\":\"Serviceb\u00fcro f. 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