Transport of selected products subject to excise tax in free circulation between EU Member States

The Customs Administration of the Czech Republic has published - under the heading of the General Directorate of Customs - information on its website about changes relating to the transport of selected products subject to excise tax in free circulation between individual Member States of the European Union.

These changes are related to the Excise Tax Act that was amended earlier this year and published in the Collection of Laws under No. 179/2022. The amendment introduces changes in connection with the receipt and dispatch of consignments of selected products subject to excise tax transported in free circulation between EU Member States. The aim of these changes is to simplify and speed up associated procedures when transporting selected products such as beer, wine and intermediate products, alcohol, mineral oils or tobacco products.

All products subject to excise tax transported in free circulation between EU Member States must newly be carried out via the e-VDO module of the Excise Movement and Control System (“EMCS”). (Detailed information about this issue is available here: “General issues of the act and transport”.)

Until now, carriers had to have accompanying documents printed out and physically present. This requirement no longer applies to taxpayers and all movements are now monitored electronically via the above EMCS.

How can taxpayers register?

In the event taxpayers wish to continue to transport the selected products (whether as consignors or consignees), they must register with the competent customs office.

“Notification of registered consignee/consignor of products subject to excise tax in free circulation from/to other Member States according to Sections 28b through 28d of Act No. 353/2003 Coll., on Excise taxes”.

As the Customs Administration points out: “The competent tax authorities subsequently assign a unique number for transport (“SEED ID”) to each address of place of dispatch or receipt of selected products. Using the SEED ID, a taxpayer can register the transport in question in the electronic system or confirm the receipt of consignment, as appropriate.

In the event of an inspection by a customs office, a taxpayer will only be required to present the unique accompanying document identifier for transport (Administrative Reference Code) that can be verified electronically by the person conducting the inspection in the EMCS.”