EMEBI 2026: Customs responses to business queries
Customs is stepping up its support for companies in the monthly reporting of intra-Community flows. After a webinar organised in November 2025 to present the 2026 calendar, the administration publishes a detailed Frequently Asked Questions (FAQ), responding to recurring questions from operators.
For several years, customs has regularly reminded companies of their obligations regarding the monthly reporting of intra-Community flows, in particular via a note for operators. This document summarizes the main rules to be observed and was the subject of a webinar organised in November 2025 to present the 2026 calendar (the replay is available on the customs website)
At the end of this webinar, Customs collected questions from participants and just published a complete Frequently Asked Questions (FAQ), which provides useful clarification on several key points:
EMEBI survey : Companies selected by the administration are invited by mail or email to respond to the survey. If the persons in charge of EMEBI have not received the mail, they may contact the customs authorities to verify their situation.
Summary statement for VAT : All companies delivering goods within the EU must establish this state, even if they are not selected to respond to EMEBI. This is an independent tax obligation.
Transport costs for introductions : The value declared in EMEBI must correspond strictly to the invoice of the goods. If the transport costs are invoiced separately, they should not be included in the reported line on EMEBI.
Quasi export : It is a commodity sent from France to another EU country for immediate export. This transaction must be reported in EMEBI at shipment, with a specific transaction nature (code 72).
Samples - they may not be reported if and only if they are provided free of charge and with the sole intention of preparing or supporting a future transaction.
Possible deadlines for filing declarations It may be allowed to shift the response to EMEBI in exceptional circumstances by addressing the collection centre on which the company depends. Contacts are available Here.
You will find all the information useful for EMEBI in 2026 Here.
To go further, discover our training « EMEBI, VAT and triangular transactions » : EMEBI, VAT and triangular operations – ACTE International SAS Catalogue