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Cross-validations between Revenue’s AIS and the EMCS

Cross-validations between Revenue’s AIS and the EMCS

Number: Ref: 05/2023

Subject: Cross-Validation between Revenue's Import Declaration System (AIS) and
our Excise Movement Control System (EMCS)

Who should read: All those involved in the submission of Import Declarations covering
excisable products, including Software Providers

Related Notification: eCustoms Helpdesk Notification Ref 25/2022

Issued by: eCustoms Helpdesk

Issue Date: 03 February 2023

As previously advised in eCustoms Helpdesk Notification Ref 25/2022 Revenue is upgrading both AIS
and EMCS to facilitate the cross validation of certain data elements declared on the Import
Declaration and the eAD ( electronic Administrative Document (eAD)). This upgrade will go live on the
13th of February 2023.

This change will remove the current manual procedure in place where you are required to email
“advanced notification” documentation to the import stations at our ports and airports in advance
of the goods being released.

For excisable goods being simultaneously released for free circulation and a warehouse procedure, the
new requirements apply.

On submission of the import declaration into AIS, we will use the ARC (Administrative Reference Code)
reference number and procedure code to cross-check automatically with EMCS that the ARC is valid
and in the correct state. Once all is in order, the processing of the declaration will continue as normal.
(Full details of the types of movements, declaration requirements and new business rules are
contained below).

The following Business Rules will become active on the above date: 

  • BR700001: If the DE ‘1/10 Procedure code’ is ‘07’ AND in DE ’2/7
    Warehouse Identifier’ is a Warehouse number that
    starts with ‘IETW’ is declared
    THEN there MUST be an ARC number (Document
    type ‘1D12’) present in DE ‘2/3 Documents produced,
    certificates and authorisations, additional references’
    at ‘Goods Shipment’ level.
  • BR700002: If an ARC number (Document type ‘1D12’) present in
    DE ‘2/3 Documents produced, certificates and
    authorisations, additional references’ THEN the
    following data elements cannot be amended:
    1. DE '2/3 Document Identifier' when the DE '2/3
    Document Type' is '1D12 – Administrative
    Accompanying document reference number (ARC) '
    2. DE ’2/7 Warehouse Identifier’
  • BR700003: Administrative Accompanying document reference
    number (ARC) Validation 

How to Declare Goods on H1 Declarations:

  • DE 1/10 Procedure Code: 07 (Release of goods for free circulation simultaneously placed under
    a warehousing procedure other than a customs warehousing
    procedure where neither VAT nor, when applicable, excise duties
    have been paid)
  • DE 2/7 Warehouse number: starts with ‘IETW’
  • DE 2/3 Documents Produced,
    Certificates and
    Authorisations and Additional
    References    : 1D12(Administrative Accompanying document reference number
    (ARC)) containing ARC Number.
    The ARC number must follow the format (N2) (A2) (AN16) (N1)

The AIS declarations not adhering to the above will be rejected where:

  • the ARC number is not present,
  • the ARC number is not related to the warehouse number declared on the AIS declaration, and
  • the ARC number is not in an accepted status.

Amendments:The declarant is permitted to amend a declaration that contains an ARC number; however, they are
not permitted to amend the following data on the declaration:

  • ARC number,
  • Warehouse ID.

The above is in addition to the current Amendment Rules. 

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