EU trade in certain special mineral oil products - 23.016

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EMCS

When you buy or sell harmonised excisable goods (wine, beer, spirits, tobacco or certain mineral oil products) free of tax (duty suspension), or already taxed (taxed consignment) from one EU country to another EU country, you must use EMCS (Excise Movement and Control System). In order to also use EMCS for taxed consignments, you must register as an authorised consignee and/or authorised consignor for the harmonised excisable product in question.

When should you not register for EMCS?

EMCS should not be used for the consignment of goods:

• between businesses in Denmark. However, EMCS must be used if the transport takes place via another EU country.

• directly from Denmark to a third country, by ship to Norway or Russia, for example.

• directly from a third country to Denmark.

• to EFTA countries (Iceland, Norway, Switzerland and Liechtenstein) via another EU country, if the goods (T2 goods in free circulation in the EU) are already placed under the common EU transit procedure in Denmark.

• which are not in free circulation for customs purposes in the EU, i.e. goods cleared through customs (T1 goods), and which are therefore subject to the EU transit procedure.

• from small wine producers in the EU.

• carburettor fluid as well as certain lubricating oil products according to the Danish Mineral Oil Tax Act (Mineralolieafgiftsloven).

Read more about EMCS at skat.dk (In Danish only)

Foreign businesses, estates in bankruptcy or liquidation and businesses without a CVR number must use this form (in Danish only):

Legislation

Legal basis (In Danish only)