The new Directive 2008/118/EC, which replaces Directive 92/12/EEC on the movement of excise goods, will enter into force in April 2010 and should be transposed into the Bulgarian national legislation by the end of 2009.
The Directive sets the general legal framework in the area of excise duties and introduces some important changes, among which:
The Excise Movement and Control System - EMCS (computerized system for monitoring movements of excise goods between Member States under excise duty suspension arrangement) is introduced. The main objective is to replace the paper documents that currently accompany shipments and to simplify the procedure and improve the control process.
The new directive introduces the concepts of “registered consignee” and “registered consignor”, persons, who can receive/dispatch goods under duty suspension arrangement. At present, such dispatches are allowed only to licensed warehousekeepers.
Simplified procedures may be established for frequent and regular movements of excise goods under a duty suspension arrangement between the territories of two or more Member States.
A Member State is allowed to waive the requirement for electronic supervision and may not require guarantees to be provided in respect of movements of excise goods under duty suspension arrangement which take place entirely on its territory.
The new directive clarifies the persons that should be liable in case of irregularities during the importation, movement and storage of excise goods.