As from 13 February 2023, Community movement of excise duty-paid products must be covered by a simplified electronic document, thus joining the procedure already well known for the movement of products under suspended duties.
Since 2017, excise goods circulating in the EU under suspended duties have to be covered by an EAD (electronic administrative document). On the other hand, the movement of duty paid products is still covered by a paper-based SAD (simplified accompanying document).
That's why,from 13 February 2023, the paper format of the DSA will bereplaced by an electronic administrative document (ESAD).
The DESA will be established on the GAMMA online service, which is being upgraded for the occasion, taking into account thenew statutesessential for the operators concerned, namely:
- Certified Recipient (DC): liable for excise duty at destination, it is an operator authorised on the online service, with a guarantee to cover the duties during transport,
- Certified (EC): also authorised on the online service, he will be responsible for publishing the DESA.
The Certified Shipper may request the refund of excise duties paid in the Member State of dispatch, upon presentation of the acknowledgement of receipt of the DESA from the Certified Recipient. The acknowledgment of receipt will attest not only to the physical arrival of the goods at destination, but also to the completion of the formalities of discharge at destination (discharge for consumption with the liquidation of duties or exemption, suspension).
It should be noted that the procedure for national movements remains unchanged and will be the subject of the latest planned GAMMA evolution by 1 January 2024 according to the timetable of the Directive.
Source(s): Customs
Editor(s): L. SPRIET