EMCS Filing (DE): Fallback Procedure for EMCS-Discharges

If there is an interruption in EMCS communication with customs, you can report EMCS discharges using the fallback procedure.

According to the customs authority’s EMCS procedural guidelines, you should use the fallback document in the following cases:

• if the transit procedure was initiated using the fallback procedure and had not yet been electronically recorded by the consignor at the time the goods were received by the consignee, or
• if, for reasons other than those mentioned above, the consignee does not have access to electronic data relating to the EMCS movement at the time the goods are received.
• You should also use the fallback procedure if EMCS filing is not available upon receipt of the goods.

Check the AEB status page for information on current disruptions. There, you will receive a master ticket number for the fallback procedure as soon as the customs authorities make it available..

• Check whether you can wait until the system is restored to complete the EMCS transaction.  

The following customs form is available for reporting EMCS discharges under the fallback procedure:

• 033076: Import/Export Declaration for the Movement of Excise Goods Under duty Suspension in the fallback Procedure (Import/Export Document).

As soon as EMCS becomes available again, the electronic declarations (draft e-AD) for all EMCS transactions processed under the fallback procedure must be submitted to Customs immediately. These electronic declarations must contain the same data as the corresponding fallback document.

You, as the consignee, should then complete the electronic EMCS movement as usual.