When and for whom may the destination be changed for an EMCS submission?

If the goods have already left your premises, you will no longer be able to cancel the transaction. In such cases, it is possible to change the destination to your own premises. This allows you to close the EMCS submission yourself and then create a new one with the corrected details.

• Please note: If you change the destination to yourself, the goods must be physically returned to you, unless you have agreed other arrangements with customs. Please contact your main customs office for clarification.

Under no circumstances should the maximum transit time for the EMCS transaction be exceeded. The relevant date remains the date of dispatch of the submission. If this time limit has already been exceeded, please contact your local customs office for further instructions.

If the destination changes when transporting goods subject to excise duty, different rules apply to goods under duty suspension and goods in free circulation.

• Excise goods under duty suspension:
  As long as the recipient has not yet accepted the e-AD, the destination can be changed at any time. You can change the destination to yourself as the sender if you are the holder of a tax warehouse.
  Exceptions:
  • A positive export reconciliation has already taken place.
  • A change of destination to beneficiaries is not permitted.
• Excise goods in free circulation:
  Only one delivery location is permitted: either this must be operated by the same certified consignee in the same Member State, or set to the place of departure (change of destination to yourself, as the certified consignee).

DE specific: When shipping wine, a change of destination is only possible if the goods were not originally intended for a recipient in Germany and the change of destination would not constitute an export. In this case, the destination can be changed to yourself or to another recipient in Germany.

Further information on changes of destination can be found in the EMCS Customs procedure.

To change the destination in an EMCS submission: 

1. Open the movement. 
2. From the Submission menu, choose Change destination. Alternatively, select Change destination in the Assistant column.  
3. Confirm to Change destination in the next window.
   
4. Enter the new Destination (code), Consignee and any other required details.

Once confirmed by Customs:

• EMCS (DE): If the destination is changed, the consignee does not change in the e-VD. You can view the new consignee in the EMCS movement via the Change Destination tab.
• EMCS (UK): When the destination is changed, the consignee in the e-AD is updated. You can also view the new consignee in the Change destination tab of the EMCS movement.