Excise implications of trade with third countries, including Great Britain (GB)
Imports of duty suspended excisable products
The movement of duty-suspended excisable products from the point of import to an authorised Tax Warehouse are recorded within the Excise Movement Control System (EMCS).
Economic operators, in their capacity as Registered Consignors, will initiate the movement in EMCS to the authorised Tax Warehousekeeper who is receiving delivery of the excisable products. Once the product is received in the Tax Warehouse, economic operators, in their capacity as Tax Warehousekeepers, should record receipt of the consignment in the EMCS to complete the movement.
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