About excise duties

On the consignment of taxed goods, a simplified accompanying document in printed form must be used. EMCS cannot be used in these cases. The accompanying document for taxed goods provides less information than the electronic accompanying document for untaxed goods.

This means that when goods subject to EU excise duties are consigned to another EU member state and the duty has been paid in the consigning country, a simplified accompanying document must be drawn up.

When the excise duty has been paid in the consigning country, these goods have in principle been released for free consumption in the relevant EU member state, but if the goods are subsequently sent to another EU member state for commercial use, a simplified accompanying document must be issued, since the goods’ place of consumption is hereby moved to the destination country.

The simplified accompanying document will also be used on consignment between EU member states of completely denatured alcohol, i.e. household spirit and similar alcohol, in the other EU member states.

The simplified accompanying document may be drawn up on form no. 22.069 (EU form) or be a commercial document, such as an invoice, but subject to the requirement that the invoice provides at least the same information as the fields of the form (numbers and headings).

If a commercial document is used, this must be clearly marked with the following information: ‘Simplified accompanying document (goods subject to excise duty) for excise duty control’.

In Denmark, form no. 22.069 can be used, which is available at www.skat.dk.

The form is in three copies: 

• Copy 1: Retained by the consigner 

• Copy 2: Sent with the goods to the consignee and retained by the latter 

• Copy 3: Sent with the goods to the consignee, who returns it to the consigner with a receipt for the goods, if the consigner so requests. 

Copies 2 and 3 of the accompanying document must physically accompany the goods, so that during transport the document can be presented to the authorities on request.

The form for the consignment of goods on which excise duty is payable must be completed in accordance with the classification. There is a guide to completion of the individual fields on the reverse of copy 1 of the form.

Prior to the dispatch of the goods, a declaration must have been lodged with the excise duty authority in the destination country, and security for the excise duty must have been provided.

If the consigner of the goods requires a receipt in order to obtain reimbursement of the excise duty from its own authorities, the consignee must send copy 3 of the accompanying document, with a receipt for the goods, back to the consigner of the goods. There must also be an endorsement or certification of the accompanying document from the tax authority in the destination country, possibly in a separate document, that the excise duty in the destination country has been or will be paid.

For more detailed, comprehensive legal information concerning rights, obligations and rules for the consignment of taxed goods, see our Danish-language legal guide.

The duty suspension arrangement is a common European consignment scheme.

The suspension arrangement entails that all businesses within the EU which produce, process, store or mutually trade in harmonised goods subject to excise duty (wine, beer, spirits, tobacco and certain mineral oil products) can do so without having to pay the duty (suspension of duty) until the goods are released for consumption.

The production of and trade in goods under the duty suspension arrangement requires the businesses to be approved and authorised tax warehouse keepers. Registered consignees may only receive goods under the duty suspension arrangement. Consignees may not store or consign taxable goods under the duty suspension arrangement.

To ensure inspection of consignments under the duty suspension arrangement, consignments are dispatched via EMCS.

For more detailed, comprehensive legal information concerning rights, obligations and rules for the consignment of untaxed goods, see our Danish-language legal guide.

You can read more about EMCS at www.skat.dk/EMCS (in Danish).

In Denmark, you must register your business with the Danish Business Authority at virk.dk. Search for the type of excise duty concerning which you are applying for registration.

If, for example, you have ascertained that your business must be registered for spirits, wine or beer, you must use form 22.046.

When you buy or sell wine, beer, spirits, tobacco or certain mineral oil products without duty (duty suspension) from one EU member state to another EU member state, you must use EMCS.

In order to use EMCS and thereby send or receive an electronic accompanying document (e-AD), registration for the duty in question is required.

In Denmark, you must register your business with the Danish Business Authority at virk.dk. Search for the type of excise duty concerning which you are applying for registration.

If, for example, you have ascertained that your business must be registered for spirits, wine or beer, you must use form 22.046.

You can become an authorised tax warehouse keeper, registered consignee, registered consigner, or temporarily registered consignee. The form of registration determines whether you can receive and consign goods under the duty suspension arrangement.

For more detailed, comprehensive legal information concerning types of registration, see our Danish-language legal guide.

You can read more about EMCS at www.skat.dk/EMCS (in Danish).