EMCS 4.1 Live on Thyme-IT

The Thyme-IT system has been updated to support EMCS 4.1 declarations.

Effective 13 February 2024, two significant changes arrived for Irish excise traders: the launch of EMCS 4.1 for Irish EMCS and updates to the Export procedure for movement outside of EU Member States. In this post, we highlight the key changes Irish excise traders need to be aware of. 

EMCS 4.1 Overview 

EMCS 4.1 represents a system-wide upgrade across the EU, affecting all EMCS users. It streamlines excise movement control by integrating with the EU’s Automated Export System (AES) for exports outside the EU. This phase enhances core functions, automates processes, and facilitates information exchange between member states and businesses, ultimately leading to smoother controls, better fraud detection, and increased certainty for exporters. 

EMCS 4.1 Key Updates 

1. Exporting outside the EU 

Changes to the Export (Outside of EU) Procedure impact how you move excise goods out of the EU: 

Mandatory AES Declaration: Export declarations must be submitted to AES Irish Export Declaration for all goods leaving the EU. 

  • Indirect Export Procedure for Excise Duty Suspended Goods: Excise duty suspended goods exported under the Indirect Export Procedure require an EMCS Export Declaration in addition to the AES Export Declaration. 
  • Single Transport Contract: For excise duty suspended products moved under Single Transport Contract (STC), the Indirect Export Procedure is now mandatory. This implies an Irish “Office of Export” on the export declaration and an EU Member State customs office as the “Office of Exit.”. In other words, excise goods leaving the EU indirectly (where Office of Export and Office of Exit are in two different member states) may no longer use the STC.  

2. Linking the AES Export Declaration and the EMCS Export e-AD 

ARC number from EMCS is the link between EMCS and AES and will be the basis for the cross-checking. 

Export (Outside of EU) Procedure: 

  • Draft EMCS Export e-AD (IE815): Message Type = Standard Submission, Destination Type = Export, Delivery Place Customs Office = EU Member StateOffice of Export code. 
  • IE801 with ARC number issued upon IE815 validation. 
  • Reference ARC number on AES Export Declaration and crosscheck performed. 

3. ARC Number and AES Crosscheck: After IE815 validation, an IE801 containing the ARC number is issued. This ARC number is referenced on the AES Export Declaration and cross-checked. 

New “Small Producer Declaration” field: 

An optional “Small Producer Declaration” field is available at the item level in “Product Information” for outbound messages. This field allows you to declare: 

  • For certified independent small producers: Type of alcoholic beverage authorized in the certificate (Article 2 of Implementing Regulation (EU) 2021/2266) to claim reduced excise duty in the destination member state. 
  • For self-certified independent small producers: Producer status per Articles 4, 5(1), and 5(2) of Implementing Regulation (EU) 2021/2266 to claim reduced excise duty in the destination member state. 

Additional Resources: