From February 2023 it is no longer possible to use the Simplified Accompanying Document (SAD) when importing/exporting wine, beer, spirits, tobacco, or mineral oil products

After February 13 2023, the EMCS system’s scope will be expanded. This means that companies, which import or export goods – where excise duty has already been paid – to Denmark from other EU-countries, or export goods from Denmark to other EU-countries, must use the EMCS system. This also means that the Simplified Accompanying Document (SAD) can no longer be used after February 13 2023.

When companies import wine, beer, spirits, tobacco, or mineral oil products excluding excise duty to Denmark from another EU-country or export these goods to another EU-country, the EMCS system (Excise Movement and Control System) must be used. This will not be changed with the new rules.

Today, when companies import wine, beer, spirits, tobacco, or mineral oil product including national excise duty to Denmark from another EU-country or export these goods to another EU-country, the Simplified Accompanying Document (SAD) must be used, instead of the EMCS system. Excise duties still needs to be paid when importing the goods to Denmark.

Both situations require a registration with the Dansk Tax Agency.

The change of procedure for import and export of goods where excise duties has been paid

From February 13 2023, companies importing wine, beer, spirits, tobacco, or mineral oil products with excise duties to Denmark from another EU-country or export these goods to other EU-countries, must use the EMCS system.

This expansion of the scope of the EMCS system has led to a requirement of two new registrations with the Danish Tax Agency. Depending on whether the company receives the goods or sends the goods (“Authorised Sender” and “Authorised Receiver”).

The registration must be done via specific forms, which are available from January 1 2023.

The consequences of the changes

The changes of procedure for import and export of goods, where excise duties have already been paid, will relieve the administrative burden with the companies. However, it is yet unknown whether the new registrations with the Danish Tax Agency will have other administrative burdens.

Contact PwC’ excise duties team

If you need sparring regarding how your company should handle the expansion of the scope of the EMCS system, you are always welcome to contact PwC’s excise duties specialists.