Excise exports · Ireland
EMCS e-AD and export declarations for brewers, cideries and distillers
C&L Declarations, an Irish customs brokerage, files EMCS e-ADs and export declarations for Irish breweries, cideries and distilleries sending beer, cider and spirits from their tax warehouse to Great Britain or elsewhere outside the EU. Where your route needs an e-AD, we raise it in-house together with the export declaration, so the two match and the movement closes when the goods leave. You get a clear quote before anything is filed.
Talk to our team
Send us the invoice and the route. We reply the same working day.
WhatsApp or call: 086 846 1240
Email: service@cldeclarations.com
Hours: Mon–Fri, 8am–5pm
Why file the e-AD and the export declaration together?
Because Revenue checks one against the other. The e-AD on EMCS (the Excise Movement and Control System) covers the goods leaving your tax warehouse under duty suspension. The export declaration on Revenue's Automated Export System (AES) covers customs. AES checks the export declaration against the e-AD before accepting it, so we prepare both together, in-house, and follow the movement until EMCS shows it closed. Going by ferry to Great Britain? See GB-Ireland RoRo customs for the other filings.
When does an export from Ireland need an e-AD?
An e-AD is needed when duty-suspended goods travel through Northern Ireland or another EU country before they leave the EU. Revenue calls these indirect exports. A Louth brewery's load to Great Britain through Belfast is one. A container that leaves Dublin on a feeder vessel to Rotterdam and then sails for China is another. A direct export, where the goods leave Ireland straight for a country outside the EU (say Dublin Port to Holyhead), is outside EMCS under Revenue's current guidance. It still needs an export declaration on AES, and we file that too. We check your route before we quote.
What do the EMCS terms mean?
e-AD
The electronic administrative document for a duty-suspended movement: consignor, destination, goods and quantities. It can be submitted up to 7 days before dispatch.
ARC
The Administrative Reference Code EMCS gives the e-AD once it is validated. It must travel with the goods, and on an indirect export it goes on the export declaration.
Closing the movement
When the goods leave the EU, AES records the exit. That triggers an automatic report of receipt in EMCS, which closes the movement and is sent to you as consignor.
How does an excise export work with us?
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Send us the load
Order, invoice and route by WhatsApp, email or the quote form. We quote the same working day.
We raise the e-AD, if your route needs one
We draft it from your order, check it with you and submit it. EMCS issues the ARC.
We file the export declaration
On AES, quoting the ARC and matching each line's commodity code and net mass. You and your haulier get the MRN.
We see it through to exit
We watch until the exit is confirmed and the movement closes, and answer any Revenue query.
What do you need to have ready?
✓ Your excise (SEED) number and tax warehouse details
✓ Confirmation that your movement guarantee is in place
✓ Buyer's name and delivery address
✓ Each product line: commodity code, % vol, litres and net mass
✓ Commercial invoice and packing list
✓ Route, haulier and planned dispatch date
✓ Access for us to file on EMCS (we set it up with you)
What stops or delays an excise export?
Numbers that don't match
AES checks the ARC, item number (UBR), commodity code and net mass against the e-AD. If any differ, the export declaration is rejected and the goods can't leave.
One ARC on two declarations
The ARC from one e-AD can't be used on more than one export declaration. Plan any split load before the e-AD goes in.
A late change of route
Moving a load from a direct sailing to a route through Northern Ireland can mean it suddenly needs an e-AD. Tell us before the truck is booked.
Questions we get asked
Frequently asked questions
Do I need an e-AD to export beer or spirits from Ireland to Great Britain?
It depends on the route. If the goods pass through Northern Ireland or another EU country before leaving the EU, it is an indirect export and needs an e-AD. If they sail straight from an Irish port to Great Britain, it is a direct export: outside EMCS under Revenue's current guidance, but it still needs an export declaration on AES. C&L Declarations checks your route and files what applies.
What is an ARC in EMCS?
An ARC (Administrative Reference Code) is the unique code EMCS gives an e-AD once it is validated against SEED, the register of approved excise traders. It must travel with the goods, on a copy of the e-AD or a commercial document such as the invoice. On an indirect export it also goes on the export declaration.
Can a customs agent submit e-ADs for my tax warehouse?
Yes. Revenue's guidance lets a warehousekeeper nominate someone other than an employee, such as a customs clearing agent, to use its ROS digital sub-certificate, limited to the C&E tax head, for EMCS. You must tell your Revenue officer about the arrangement, and you still need your own movement guarantee. C&L Declarations files e-ADs in-house and sets up the access with you.
What happens if the e-AD and the export declaration don't match?
The export declaration is rejected. Revenue's AES checks the ARC, the e-AD item number (UBR), the commodity code and the net mass on each line against the e-AD. If any of them differ, the cross-check fails and the goods are not allowed to leave until it is put right. That is why C&L Declarations prepares both documents together.
How far in advance should I send the details?
As soon as the load is confirmed. A draft e-AD can go in up to 7 days before dispatch and must be validated before the goods leave your warehouse. Once validated it can't be edited, only cancelled and replaced before dispatch, so we check the details with you first. C&L Declarations replies the same working day.
Exporting beer, cider or spirits?
WhatsApp or call 086 846 1240, email service@cldeclarations.com, or use the quote form. We reply the same working day, Monday to Friday, 08:00 to 17:00, with a clear quote before anything is filed.
Or email service@cldeclarations.com · Replies the same working day