Report of receipt or export – Fallback procedure of the Excise Movement and Control System (EMCS), instructions

If the EMCS service in Finland is not available, the consignee may have to rely on the fallback procedure when concluding the movement of excise products under a duty suspension arrangement. The Tax Administration’s Form 1460 can be used instead of the report of receipt submitted in the EMCS service.

The form can be used when relying on the fallback procedure in the following situations:

• the EMCS service was not available in the country of dispatch at the time of dispatch and the service did not become available before the report of receipt was to be submitted in Finland
• the consignee cannot submit an electronic report of receipt in Finland within five working days after receiving the products due to a service break in the EMCS service.

Using Form 1460 is not mandatory: customers can prepare a document to replace the report of receipt instead. The document must contain the same information as the report of receipt and include proof that the movement has been completed. The same numbers and letters as in Form 1460 must be filled in the data fields. The report must be stored in the accounting records.

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

When the document replacing the report of receipt has been submitted, the consignee must in addition submit an electronic report of receipt in the EMCS system when:

• the EMCS system in the country of dispatch has become available and the consignor has completed an e-AD/e-SAD
• the EMCS system in Finland has become available and the consignee receives the e-AD/e-SAD in question in the EMCS service. The consignee will receive a notification of the received e-AD/e-SAD in their email.

These instructions are based on what has been laid down in Commission Delegated Regulation (EU) No 2022/1636 about submitting the report of receipt / report of export. The numbers, letters and headings in the report of receipt / report of export and the instructions match each other.

EMCS Support,
tel. 029 497 154
9 am to 4 pm (9 am to 3 pm in July)

Annex 1

Explanation of form items

Referred to in Article 8 and in Article 9, paragraph 3 of the Delegated
Regulation 2022/1636
Report of receipt/Report of export

Annex 2

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, paragraphs 1 and 2 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 condition 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 possible,
      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 indicates 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, and 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 Regulation (EU) No 2012/389)
   • CN Code: Combined Nomenclature Code.

Destination type code 

1 Tax warehouse
2 Registered consignee
3 Temporarily registered consignee
4 Direct delivery
5 Exempted consignee
6 Export
8 Unknown destination
9 Destination – Certified consignee
10 Destination – Temporary certified consignee
11 Destination – Return to a consignor’s place of dispatch

List of codes

(referred to in Article 2) 

1. Language codes

2. Identifier of consignment (ARC code) 

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

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 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.

10. Excise product (EPC)

(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).

Please note: 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
• Category = 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