Company roles in EMCS Filing – AEB Help Center

Party responsible for providing statistical information: This role is needed only if you also use the Intrastat module. In the case of an outgoing movement, the party that initiates a (duty-free) intra-Community shipment as defined by Germany’s VAT Act is generally the party responsible for providing information to the Federal Statistical Office. In the case of an incoming movement, the party that pays taxes on an intra-Community purchase as defined by Germany’s VAT Act is generally the party responsible for providing statistical information.
Transporter: First transporter (forwarder, etc.) that transports the goods. If this party does not also function as the consignor of the goods or tax warehouse keeper, then the party does not exchange any electronic messages with customs and does not have to have an excise number.
Consignee (drop shipment, beneficiary, export): Recipient of goods with the destination codes Beneficiary, Export, or Unknown destination. In such cases, the consignee does not have its own excise number.
IT service provider: The IT service provider is in charge of exchanging EMCS messages with the customs authorities on behalf of economic operators. The IT service provider does not act as the legal representative of the operator to the customs authorities. AEB functions as the IT service provider in EMCS Filing.
Party reporting statistical information: This role is needed only if you also use the Intrastat module. The “Party reporting statistical information” is the party that reports the Intrastat items to the Federal Statistical Office and whose material number is used to generate the name of the report file.
Registered consignee (formerly registered trader): The registered consignee is authorized to receive excise goods moved under suspension of excise duty from other member states.
Registered consignee in individual case (formerly non-registered trader): The “registered consignee in individual case” is authorized to receive excise goods moved under suspension of excise duty from another member state in one specific instance.
Registered consignor: The registered consignor is authorized to ship excise goods under suspension of excise duty once they have been released into duty-free circulation.
Guarantor: In some circumstances, a guarantee is required to cover risks associated with the movement of excise goods under suspension of excise duty. This guarantee is furnished by the guarantor. The guarantor is typically the tax warehouse keeper in the role of consignor or the registered consignor. Under certain circumstances, the authorities may also allow the guarantee to be furnished by the transporter, the owner of the excise goods or the consignee. In EMCS processes in Germany it is not possible for multiple persons or companies to furnish the guarantee for a single movement.
Tax warehouse (consignor/consignee): Place in which excise goods may be produced, processed, stored, received or shipped under specific conditions by an authorized warehouse keeper as part of a movement under suspension of excise duty.
Tax warehouse keeper: Company authorized to produce, process, store, receive or ship excise goods in a tax warehouse as part of a movement under suspension of excise duty.
Transport arranger: Organizer of the transport. If this party does not also function as the consignor of the goods or tax warehouse keeper, then the party does not exchange any electronic messages with customs and does not have to have an excise number.
Certified consignor and certified consignee: may ship or receive excise goods that have already been released into tax-free circulation. With the introduction of these procedure participants, excise goods for which excise duties have already been paid can now also be shipped under the EMCS procedure.
Temporary certified consignor and temporary certified consignee: are actors who only occasionally ship or receive excise goods. For those, shipment or receipt is limited to the requested quantity, the specified consignor or consignee, and to one shipment and a specified time period.

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