Notice on change of destination - Fallback procedure of the Excise Movement and Control System (EMCS), instructions for filling in the form

If the EMCS service in Finland is not available, the consignor can use the fallback procedure when informing the consignee and the transporter of a change of destination. Instead of using the EMCS system to submit the notice on change of destination, the consignor can use the Tax Administration’s Form 1464. 

Using Form 1464 is not mandatory; instead, the consignor can prepare a document containing the same information as the message concerning the change of destination. The same numbers and letters as in Form 1464 must be filled in the data fields. The document that replaces the notice on change of destination submitted via the EMCS system must be delivered to the new consignee and transporter. A copy of the document must be stored in the consignor’s accounting records.

Before starting the fallback procedure, you can check MyTax for information on the service break and its estimated duration. Please contact EMCS Support if the service is down due to a technical problem in your own data system.

Please note: Once the EMCS system is available again, the consignor must save the information concerning the change of destination electronically in the EMCS system. The notice must state that the fallback procedure was used. 

These instructions are based on what has been laid down in Commission Delegated Regulation (EU) No 2022/1636 about submitting a message concerning a change of destination. The numbers, letters and headings of the sections included in the notice on change of destination and the instructions match each other.

EMCS Support

Tel. 029 497 154

9 am to 4.15 pm (9 am to 3 pm in July)

Change of destination referred to in Article 6, Article 9(1)(2), Article 5(1) and Article 8(2) of Delegated Regulation 2022/1636. Column headers explained in Annex I.

Form items

Instructions for filling in the form Annex 1

Electronic messages used for the purpose of movements of excise goods under suspension of excise duty Explanatory notes

1. The data elements of the electronic messages used for the purpose of the computerised system referred to in Article 20(1)(2) and Article 36(1) of Directive 2020/262 are structured in data groups and, where applicable, data subgroups. Details regarding the data and their use are presented in Tables 1 to 6, in which:
   
   1. column A provides the numeric code (number) attributed to each data group and data subgroup; each subgroup follows the sequence number of the data (sub)group of which it forms part (for example: where the data group number is 1, one data subgroup of this group is 1.1 and one data subgroup of this subgroup is 1.1.1); 
   2. column B provides the alphabetic code (letter) attributed to each data element in a data (sub)group;
   3. column C identifies the data (sub)group or data element; ;
   4. column D provides each data (sub)group or data element with a value indicating whether the insertion of the corresponding data is
      • "R" (Required), meaning that the data must be provided. When a data (sub)group is ‘O’ (Optional) or ‘C’ (Conditional), data elements within that group can still be ‘R’ (Required) when the competent authorities of the Member State have decided that the data in this (sub)group must be completed or when the condition applies;
      • "O" (Optional), meaning that the insertion of the data is optional for the person submitting the message (the consignor or consignee) except where a Member State has stipulated that the data are required in accordance with the option provided for in column E for some of the optional data (sub)groups or data elements; 
        
      • "C" (conditional), meaning that the use of the data (sub)group or data element depends on other data (sub)groups or data elements in the same message;
      • "D" (Dependent), meaning that the use of the data (sub)group or data element depends on a con-dition which cannot be checked by the computerised system, as provided for in columns E and F;
   5. column E provides the condition(s) for data whose insertion is conditional, specifies the use of the optional and dependent data where applicable and indicates which data must be provided by the competent authorities;
   6. column F provides explanations, where necessary, concerning the completion of the message;
   7. column G provides
      • for some data (sub)groups a number followed by the character ‘x’ indicating how many times the data (sub)group can be repeated in the message (default = 1), and
      • for each data element, except for data elements indicating the time and/or the date, the characteristics identifying the data type and the data length. The codes for the data types are as follows:
        • a = alphabetic
        • n = numeric
        • an = alphanumeric.
      • The number following the code provides the admissible data length for the data element concerned. The optional two dots before the length indicator mean that the data have no fixed length, but can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the data can hold decimals, the digit before the comma provides the total length of the attribute, the digit after the comma provides the maximum number of digits after the decimal point;
      • for data elements indicating the time and/or date, the mention ‘date’, ‘time’ or ‘dateTime’, meaning that the date, the time or the date and time must be given using the ISO 8601 standard for representation of dates and time.
2. The following abbreviations are used in Tables 1 to 6:
   
   • e-AD: electronic administrative document (products moved under duty suspension)
   • e-SAD: electronic simplified administrative document (products moved under duty-paid arrangements)
   • ARC: administrative reference code
   • SEED: System for Exchange of Excise Data (the electronic database referred to in Article 19(1) of Council Regulation (EU) No 2012/389)
   • CN-koodi: Combined Nomenclature Code.

List of codes

(referred to in Article 2)

1. Language codes

Code	Description
bg	Bulgarian
bt	Bulgarian (Latin character)
cs	Czech
da	Danish
nl	Dutch
en	English
et	Estonian
fi	Finnish
fr	French
ga	Gaelic
gr	Greek (Latin character)
de	German
el	Greek
hu	Hungarian
it	Italian
lv	Latvian
lt	Lithuanian
mt	Maltese
pl	Polish
pt	Portuguese
ro	Romanian
sk	Slovak
sl	Slovenian (Slovene)
es	Spanish
sv	Swedish

2. Administrative reference code

Field	Contents	Field type	Example
1	Year	Numeroc 2	05
2	Identifier of the MS where the e-AD/e-SAD was initially submitted	Alphabetic 2	ES
3	Nationally assigned, unique code	Alphanumeric 15 (digits and capital letters)	7RI9YTE17UIC8J45
4	Type of movement	Alphanumeric 1	P
5	Check digit	Numeric 1	9

Field 1 is the last two digits of the year of formal acceptance of movement

Field 2 is the country code referred to in Code list 3

Field 3 must be filled with a unique identifier per EMCS movement. The way this field is used is under the responsibility of the Member States, but each EMCS movement must have a unique number.

Field 4 gives an identifier for the type of the movement. The value is ‘P’ for a movement of goods already released for consumption and any other value for a movement of goods under duty suspension.

Field 5 gives the check digit for the whole ARC that will help detect an error when keying the ARC.

3. Country codes 

Country codes must be identical to the codes established in the nomenclature of countries and territories for the European statistics on international trade in goods set out in Annex I to Commission Implementing Regulation (EU) 2020/1470 (1), except:

• For Greece, where EL instead of GR must be used.

4. Customs office reference number (COR)

The COR is composed of an identifier of the Member State (see Code list 3) followed by a 6-digit alphanumeric national number, example IT0830AB.

5. Guarantor type code

Code	Description
1	Consignor
2	Transporter
3	Owner of the excise products
4	Consignee
5	No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262
12	Joint guarantee of the consignor and of the transporter
13	Joint guarantee of the consignor and of the owner of the excise products
14	Joint guarantee of the consignor and of the consignee
23	Joint guarantee of the transporter and of the owner of the excise products
24	Joint guarantee of the transporter and of the consignee
34	Joint guarantee of the owner of the excise products and of the consignee
123	Joint guarantee of the consignor, of the transporter and of the owner of the excise products
124	Joint guarantee of the consignor, of the transporter and of the consignee
134	Joint guarantee of the consignor, of the owner of the excise products and of the consignee
234	Joint guarantee of the transporter, of the owner of the excise products and of the consignee
1234	Joint guarantee of the consignor, of the transporter, of the owner of the excise products and of the consignee

6. Transport mode code 

Code	Description
0	Other
1	Sea Transport
2	Rail Transport
3	Road Transport
4	Air Transport
5	Postal consignment
7	Fixed transport installations
8	Inland waterway transport

7. Transport unit code

Code	Description
1	Container
2	Vehicle
3	Trailer
4	Tractor

8. Packaging codes

Use the codes of Annex VI, of Recommendation No 21, adopted by the United Nations Centre for Trade Facilitation and Electronic Business (2).

9. Cancellation reason code

Code	Description
0	Other
1	Typing error
2	Commercial transaction interrupted
3	Duplicate e-AD/e-SAD
4	The movement has not begun at the date of dispatch

11. Excise product

(¹)Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24)

(²)Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51).

Note to the table:  The CN Codes used in the table for energy products are those of Commission Regulation (EC) No 2031/2001 (OJ L 279, 23.10.2001, p. 1) and Commission Implementing Regulation (EU) 2017/1925 (OJ L 282, 31.10.2017, p. 1), as laid down in Directive 2003/96/EC and Commission Implementing Decision (EU) 2018/552 (OJ L 91, 9.4.2018, p. 27).

Legend of columns

• EPC = Excise product code
• Class = Excise product category
• Unit= Unit of measurement (from the list 12)
  • A = Alcoholic strength must be given (Yes/No)
  • P = Degree Plato may be given (Yes/No)
  • D = Density at 15 °C must be given (Yes/No)

11. Units of measurement

Codes and description of units of measurement

Unit of measurement code	Description
1	Kg
2	Litre (temperature of15°C)
3	Litr (temperature of 20° C)
4	1 000 items