EMCS- Deferral of Functional Stage 1 (FS1) Live Implementation Date (LID) and certain proposed exceptions to the requirement to use EMCS for intra-UK movements

Following representations from business, we have now decided to delay the introduction of EMCS in the UK to generate movements (Functional Stage 1) until 1 January 2011. You should continue to use the existing “paper” AAD system until that date.

The system will however be available from 1 April 2010 to receive and receipt goods from operators in those Member States which are at FS1 at 1 April 2010. From that date where movements are received under EMCS, you must use EMCS to receipt and discharge those movements. If goods are received under the cover of the 'paper' AAD they should continue be receipted and discharged using the existing rules.

Precise details of which Member States that you can expect to receive EMCS movements from on 1 April 2010 are still not fully available.

As far as exceptions to the requirement to use EMCS for certain intra-UK movements from 1 January 2011 are concerned, then the following types of movement may - at the operator’s discretion and subject to certain conditions - be excepted.

Alcoholic liquors may be moved from specified premises to:

  • any other premises in respect of which the producer of the liquors is registered or holds a licence
  • an excise warehouse used for the production, packaging, bottling, blending and other processing of alcoholic liquors or for the maturation of spirits

The specified premises are:

  • premises in respect of which a person is registered under section 41A(1) of the Alcoholic Liquor Duties Act 1979 (registered beer stores)
  • premises in respect of which a person is registered under section 47(1) of the Alcoholic Liquor Duties Act 1979 (breweries)
  • premises licensed under section 54(2) or section 55(2) of the Alcoholic Liquor Duties Act 1979 (wineries)
  • premises in respect of which a person is registered under section 62(2) of the Alcoholic Liquor Duties Act 1979 (cider maker’s premises)
  • an excise warehouse used for the production, packaging, bottling, blending and other processing of alcoholic liquors or for the maturation of spirits

The specified conditions are:

  • in a case where a movement guarantee is required the goods must be accompanied by a W8
  • in a case where no guarantee was required, the goods must be accompanied by a document issued by the consignor and containing a unique reference number, the consignor’s name and address, the date of dispatch, the name and address of the consignee, the address of the place to which the goods are consigned, a description of the goods and a statement indicting that the goods are being moved without payment of duty
  • the goods must not be disposed of (by sale or otherwise) by the producer before or during the course of the movement
  • the consignee who receives the goods must, no later than five business days after their receipt, issue a certificate of receipt and keep a record of the issue of the certificate; and send the certificate of receipt to the consignor of the goods

We are still working with Lawyers on the precise wording of this exception in the new Regulations, a draft of which was circulated in August 2009 for your information.

Similarly we are also considering requests to make exceptions to the requirement to use EMCS for certain movements of Hydrocarbon oils and tobacco products within the UK. Again we hope to be able to write to you soon with an update on this.