e-SAD: MWM is ‘certified freight forwarder
As of 1 April 2023, the electronic simplified accompanying document e-SAD has become mandatory for the movement of excise-paid alcohol products.
The new electronic document is indispensable for the movement of excise goods released for consumption in the territory of a Member State and transported to the territory of another Member State for commercial purposes.
Among the novelties in the field of excise duties is also the introduction of the figures of ‘certified consignor’ and ‘certified consignee’, persons authorized – respectively – to dispatch and receive excise goods such as wine, beer, spirits and intermediate spirits.
MWM has already adapted to the new regulations and obtained the status of ‘certified consignor’, authorized to issue the e-SAD for goods leaving its warehouses with EU destination.
What is the e-SAD?
The e-SAD replaces the paper SAD previously used to accompany movements of excisable goods between Member States.
As of 13 February 2023, the paper SAD for movement within EU territory has been repealed and replaced by the electronic SAD (e-SAD), in line with the provisions of Directive (EU) 2020/262 and transposed into national Italian law by Legislative Decree No. 180/2021.
The e-SAD is issued by the Certified consignor through the Electronic Customs Service by entering the data required by the system, including the identification code of the consignor himself and that of the authorized consignee. Each e-SAD is associated with a unique simplified administrative reference code.
The e-SAD accompanying excise-paid goods transported from one Member State to another for commercial purposes is called the Unional e-SAD. The e-SAD uses the same IE815 layout and the same dispatch mode used for e-AD documents of excise goods under excise duty suspension arrangements.
What authorization does MWM have?
In this new regulatory scenario, MWM has been ready, qualifying as a certified consignor; an authorization acquired thanks to its thirty years of experience in the excise field as a tax warehouse in import and export.
Recognition as a ‘certified consignor ‘ is, in fact, only granted to companies like MWM that already operate in excise sectors such as warehousing and handling of alcoholic products and lubricating oils.
MWM can issue the EU e-SAD document for goods transported from its warehouses to another EU country upon receipt of an authorized consignee, certified consignee or commercial warehouse operator identification code.
As a “certified consignor “, MWM is obliged to enter all information about the outward movement of goods in a special register, including specifications regarding the place of delivery and the EU e-DAS identification code.
According to the new provisions, the transport of excise-paid goods between EU states can only take place between a ‘certified consignor’ and a ‘certified consignee’, which will also become operational on 13 February 2023.
What must the certified consignee do?
EU companies importing alcoholic products from Italy must apply to their customs office for authorization as a ‘certified consignee’, even temporarily and for a single consignment, in order to be able to receive the e-SAD document and have the excise duty paid in their own country.
The excise duty must be paid by the certified consignee by the day following receipt of the goods according to the rate in force on that date.
Who can apply for the Certified Consignee Code?
Any person with a VAT number can apply for authorization to operate as a Certified Consignee.
What can importers of Italian wine do?
EU importers can purchase several batches of wine from different Italian wineries. By contacting MWM, a well-established partner for wine logistics, they can acquire the goods and receive the shipment of the product escorted by EU e-SAD, after requesting the identification code from the relevant Customs.
By relying on MWM, importers of Italian wine can count on a complete logistics service dedicated to the shipment of products – from storage to transport and distribution – and on efficient management of bureaucratic procedures and data exchange with Customs, in compliance with the regulations in force.
MWM strategic hub for Italian wine exports
Through the new qualification of “certified consignor ” MWM is increasingly asserting itself as a logistic partner for the shipment of Italian wines abroad. MWM has also started the procedure to obtain the recognition of “certified consignee”, thus positioning itself on the import-export market as a strategic hub for the handling of alcoholic products subject to excise duty between EU countries.
Thanks to its long experience in wine logistics and in-depth knowledge of the dynamics of the sector, MWM is a point of reference for companies importing Italian wine and for all national wineries interested in growing their business internationally.
Contact MWM and find out how we can help you import and export Italian wine abroad.