2011-12-22 / Holger Schnieder
Effective 1 January 2012, purely domestic transports of goods subject to excise duty with duty suspension must be opened and closed electronically using EMCS. Transport with duty suspension with accompanying administrative document will no longer be permissible as of that date. The following possibilities exist for using EMCS in Germany:
- Use of a certified participant software or IT service provider
- Using the free EMCS internet application (IEA)
Due to the formalities associated with registering to use and using EMCS, early registration with the responsible authorities is urgently recommended. Participation in the exchange of information using EMCS is not possible without registering sufficiently in advance.