Goods that enter or leave the EU or that remain in transit must be declared to the Customs authorities. This also applies to excise goods. These three types of declarations have been streamlined at European level:
- PLCE (Paperless Customs & Excise): import and export declarations are submitted and processed electronically
- NCTS (New Computerised Transit System): applies to transit goods that are carried under Customs supervision
- EMCS (Excise Movement & Control System): electronic acceptance process that replaces the paper accompanying documents for excise goods
PLDA: the declarant sends the import or export declaration to Customs by means of the web application or an EDI message.
NCTS: the declaration is sent electronically to the Customs authorities, and when it is accepted it is given a unique registration number. After possibly being inspected the goods are released and accompanied by the Customs document they may be carried to their destination.
EMCS: the declarant has to draw up an electronic administrative accompanying document which is declared valid by the authorities in the country of export. The consignment is identified by a registration number (Administrative Reference Code).
After the excise number, the consignor and the consignee have all been checked, the administrative accompanying document is sent electronically to the EU member state for which the excise goods are bound.
- Goods released sooner
- Numerous validation rules
- Calculation module for duties and taxes owed
- Declaration is faster and easier
- Fast acceptance by Customs
- Fast clearance and faster release of deposits
- Fast intervention in case of misuse
- Deposit released sooner
- Faster information in case goods are not accepted
- Fast, reliable confirmation that goods have reached their destination
- Limited risk of the goods being sent inadvertently to the wrong consignee