Movement of products subject to excise duties: evolution of reporting tools
As from 16 June 2025, customs IT applications are evolving as part of the total dematerialisation of formalities in the European Union. An opportunity to review the procedures for the movement of products subject to excise duties.
It is within an overall framework of recasting of the French customs systems that the applications used for the circulation of excise goods are evolving.
These are traffic documents accompanying the goods and must be cleared at the time of arrival of the goods at destination.
As a reminder, we are talking about excise duties for three large product families:
- Alcoholic beverages
- Manufactured tobacco
- Certain energy products (fuels, gas and electricity)
The circulation of these products is strictly regulated at European level with an applicator called the Excise Movement and Control System (EMCS) through which are connected national systems such as GAMMA (Management and Support of Goods Movements) and GAMMA 2 for France. These systems enable the production of accompanying documents for products circulating in suspended duties for GAMMA or in duties paid for GAMMA 2.
As from 16 June, the GAMMA system will be decommissioned and operators will have to connect to GAMMA 2 which will enable all traffic documents related to excise duties to be issued. The system will be connected to the DELTA I/E Customs Reporting Teleservice on its export side.
It should be noted that Customs has planned an automatic switch for operators using GAMMA and makes available on its dedicated page e-training which incorporates all the principles of circulation of excise products and the ergonomics of the GAMMA application 2.
customs.gouv