The e-Das for wine import-export in the European Union
The Vinitaly again this year turned the spotlight on new trends in the global wine market.
Logistics plays an increasingly prominent role in the international wine trade, starting with the management of documentation governing the movement of alcoholic products, which are subject to excise duty.
Wine logistics deals with the processes of storage and handling of goods, in accordance with current regulations and with the aim of simplifying and smoothing the entire chain of storage, transportation and distribution.
The gradual digitization of the procedures required to import and export wines and spirits also passes through the e-DAS (Simplified Accompanying Document), the new digital document that accompanies the movement of excise-paid alcohol products between EU member countries.Becoming mandatory from April 1, 2023, the new digital document has taken the place of the paper DAS, which was previously used in the trade of products, excise paid, within the EU.
The e-DAS has come full circle in the movement of excise goods such as wine, beer, spirits and intermediate spirits.
The e-Das for import-export between EU countries
In order to issue the e-Das, it is necessary to obtain the status of “certified consignor”, a person authorized to ship excise goods from one EU member state to another for commercial purposes.
The electronic DAS is generated through the Telematic Customs Service by entering the necessary data. The information required by the system includes the identification codes of the authorized consignor and consignee. Each e-DAS corresponds to a unique simplified administrative reference code.
The e-DAS that escorts excise-paid goods transported for commercial purposes from one Member country to another is called a Union e-DAS.
The role of certified consignor
The certified consignor is the person entitled to dispatch, in the course of his economic activity, excise goods released for consumption in the state and subsequently transported for commercial purposes to the territory of another member state. The status of a certified consignor must be applied for at its customs of territorial jurisdiction.
Thanks to its 30 years of experience in the excise field as a Tax Warehouse in import and export, MWM has obtained recognition as a “certified consignor,” and is therefore entitled to issue the e-DAS for goods leaving its warehouses with EU destination.
As a certified shipper, MWM can issue the EU e-DAS document upon receipt of a certified consignee or merchant warehouse operator identification code.
The role of the certified consignee
As a reminder, under the provisions of the regulation, the transport of excise-paid goods between EU states can only take place between a “certified consignor” and a “certified consignee.”
EU companies importing wine from Italy must apply to their customs for a “certified consignee” qualification, even temporarily and for a single consignment, so that they can receive the e-DAS and have in charge the payment of excise duty in their own country.
The excise duty must be paid by the certified consignee by the day following receipt of the products according to the rate in force on that date.
MWM, partner for wine logistics
MWM offers a complete and reliable logistics service dedicated to the import-export of wine: from storage in supervised and temperature-controlled warehouses to accurate packaging, from transport in refrigerated containers to delivery of the product.
Through a specific system for the telematization of excise duties and the exchange of data with Customs, MWM takes care of all the administrative and tax procedures required by law, avoiding the customer from incurring penalties and blocking of goods at the border.
MWM also offers importers and exporters of alcoholic products, wine and beer an excise duty storage service under a suspension regime, allowing companies to purchase the goods and store them, postponing the payment of the tax until the moment of release for consumption, even partial down to a single bottle.
MWM is a strategic HUB for the import-export of wine Italian import-export companies that operate in the wine market and want to grow their business internationally.
