Guidance

Submit an electronic simplified administrative document using the Excise Movement Control System

Updated 12 December 2024

Guidance on how to complete and submit an electronic Simplified Administrative Document (eSAD)

You should only use the information within the table as a guide.

Use the information in Excise Notice 204b and Commission Regulation 1636/2022 when you complete the eSAD.

Table heading descriptions

A: Ref
This refers to the relevant box number on the eSAD.

B: Format
This shows whether the required data are letters, numbers or a combination.

It also shows the maximum number of characters allowed.

a = alphabetic For example — a2 means 2 alphabetic characters, a..35 means up to 35 alphabetic characters.

n = numeric For example — n2 means 2 numeric characters, n..20 means up to 20 numeric characters, n3.2 means numeric to two decimal places — such as 123.45.

an = alpha/numeric combination

C: eSAD field name
This refers to the name of the field on the eSAD.

D: Completion notes
Notes on when you need to provide information and what information you’ll need to supply in the relevant field.

E: Required field
Identifies if data is mandatory.

R = required
C = conditional
O = optional
D = dependent

A — Ref	B — Format	C — eSAD field name	D — Completion notes	E — Required field
—	—	Movement Type	Select the Movement Type: Northern Ireland to European Union An incorrect selection will result in a failed submission.	R
1	—	eSAD header	—	R
a	n..2	Destination Type Code	Select the destination type from the following list: 9 — Certified Consignee 10 — Temporary Certified Consignee 11 — Return to the place of dispatch An incorrect selection will result in a failed submission. To check a business excise authorisation, you can search on the System for Exchange of Excise Data (SEED) database using their excise approval number.	R
b	an3	Journey time	Enter the period of time you would expect the journey to take. Hours (H) or Days (D). The maximum journey time is 45 days. For example — ‘14D’ for 14 days or ‘12H’ for 12 hours.	R
c	n..1	Transport arrangement	Enter the number that corresponds with the person responsible for arranging the first transport from the following list: 1 — Certified Consignor 2 — Certified Consignee 3 — Owner of Goods 4 — Other	R
2	—	Consignor	—	—
a	an..13	Trader Excise Number	Enter the 13-digit Excise ID of the Certified Consignor or Temporary Certified Consignor dispatching the goods.	R
b	an..182	Trader name	The full name of the company of the dispatching Certified Consignor or Temporary Certified Consignor.	R
d	an..11	Street number	Street number	O
c	an..65	Street name	Street name	R
f	an..50	City	City	R
e	an..10	Postcode	Postcode	R
3	—	Place of Dispatch	—	C
b	an..182	Trader name	Trader name	O
d	an..11	Street number	Street number	O
c	an..65	Street name	Street name	O
f	an..50	City	City	O
e	an..10	Postcode	—
5	—	Consignee	—	R
a	an..16	Trader Identification	For Destination Type Code: 9 and 10 — Enter the 13-digit Excise ID of the Certified Consignee or Temporary Certified Consignee receiving the goods. 11 — Enter the 13-digit Excise ID of the certified consignee which is the original certified consignor or temporary certified consignor of movement.	—
b	an..182	Trader name	You must enter the full company name of the certified consignee.	R
d	an..11	Street number	Street number	O
c	an..65	Street name	Street name	R
f	an..50	City	City	R
e	an..10	Postcode	Postcode	R
7	—	Place of Delivery	Enter the actual place of delivery of the excise goods.	R
a	an..16	Trader Identification	In the case of a movement to certified consignee or a temporary certified consignee, enter the VAT number or any other identifier.	R
b	an..182	Trader name	Enter the company name of the certified consignee/temporary certified consignee.	R
d c f e	an..11 an..65 an..50 an..10	Street number Street name City Postcode	Enter the company name of the certified consignee/temporary certified consignee.	R
9	—	e-SAD	—	R
a	an..22	Local Reference Number	You must enter the unique serial number assigned by the certified consignor that identifies the consignment in the records of the certified consignor, up to a maximum of 22 characters	R
b	an..35	Invoice number	You must enter the number of the invoice relating to the goods. If the invoice has not yet been prepared, the delivery note reference number, order number or any other transport document reference number should be given. You must be able to reconcile this number with these specific goods in your records.	R
c	—	Invoice date	You must enter the date of the document shown in field 9b.	R
d	n1	Origin Type Code	This section is pre-populated. Origin (code 3) duty-paid goods.	—
e	—	Date of Dispatch	Enter the date the movement begins dd/mm/yyyy.	R
f	—	Time of Dispatch	Enter the time the movement begins HH:MM.	R
10	—	Office Competent Authority at/of? Dispatch	—	R
a	an8	Office Reference Number	You must enter the Competent Authority of Dispatch code of the UK office responsible for excise control at the place of dispatch. For movements with a place of dispatch in Northern Ireland the office ecode is XI004098.	R
11	—	Movement guarantee	—	R
a	n..4	Guarantor Type Code	Identify the person responsible for providing the movement guarantee from the following list: Certified Consignor Transporter of goods Owner of goods Certified Consignee	R
12	—	Guarantor	If the guarantee is provided by the transporter or the owner of the goods, enter their details here.	C
a	an..13	Trader Excise number	You must enter the 13-digit Excise ID of the person providing the movement guarantee. If that person does not have an Excise ID this field should be left blank, however the VAT number must be entered in field 12b.	—
b	an..35	VAT number	You must enter the VAT number of the person providing the movement guarantee. Note: If the person providing the movement guarantee is not VAT registered in the UK you should enter ‘NONGBVAT’ in this field.	—
c	an..182	Trader name	If the person providing the movement guarantee is not the certified consignor, you must enter the full company name of the person providing the movement guarantee.	—
e d g f	an..11 an..65 an..50 an..10	Street number Street name City Postcode	If the person providing the movement guarantee is not the certified consignor, you must enter the full address of the registered premises of the person providing the movement guarantee.	—
13	—	Transport	—	R
a	n..2	Transport Mode Code	Select the mode of transport at the start of the movement from the following list: Other Sea transport Rail transport Road transport Air transport Postal consignment Fixed transport installations Inland waterway transport	R
14		Transport Arranger	The Transport Arranger is the person responsible for arranging the transport. This data group is not required if you entered ‘Certified Consignor’ or ‘Certified Consignee’ at field 1c.	C
a	an..35	VAT number	In cases where the Transport Arranger in field 1c above is either: ‘3 — Owner of Goods’ or ‘4 — Other’ enter the VAT number of the transport arranger. Note: If the transport arranger is not VAT registered in the UK you should enter ‘NONGBVAT’ in this field.	R
b	an..182	Trader Name	In cases where the Transport Arranger in field 1c above is either: ‘3 — Owner of Goods’ or ‘4 — Other’ enter the full company name of the transport arranger.	R
d c f e	an..11 an..65 an..50 an..10	Street number Street name City Postcode	In cases where the Transport Arranger in field 1c above is either: ‘3 — Owner of Goods’ or ‘4 – Other’ enter the full address of the registered premises of the transport arranger.	O R R R
15	—	First Transporter	The First Transporter is the person carrying out the first transport.	R
a	an..35	VAT number	You must enter the VAT number of the person carrying out the first transport. Note: If the first transporter is not VAT registered in the UK you should enter ‘NONGBVAT’ in this field.	R
b	an..182	Trader name	You must enter the full company name of the person carrying out the first transport.	R
d c f e	an..11 an..65 an..50 an..10	Street number Street name City Postcode	You must enter the full address of the office premises of the person carrying out the first transport.	O R R R
16	—	Transport details	A separate data group must be completed for every transport unit involved in the first transport.	R
a	n..2	Transport Unit Code	You must enter details of all first transport units from the following list: Container Vehicle Trailer Tractor Fixed Transport Installations (Pipelines, Ropeways and Electric Power Lines)	R
b	an..35	Identity of transport units	You must enter the Registration Number/Unique Identifier of the first transport units. Note: This includes the vehicle registration number, container number and trailer number — whichever are involved in the first transport. You must enter any additional information concerning the transport — such as identity of any subsequent transporter or information concerning subsequent transport units — if known, at the start of the movement within the complementary information in field 16f.	R
c	an..35	Identity of commercial seal	In cases where commercial seals are used to seal the transport unit, enter the identification reference numbers of the commercial seals.	—
d	an..350	Seal information	You may enter any additional information concerning the commercial seals at field 16c, such as the type of seals used.	—
f	an..350	Complementary information	Please see 16b.	—
17	—	e-SAD Body	A separate data group must be completed for each product.	R
a	n..3	Body Record Unique Reference	You must enter a unique sequential number for each line of product, starting with 1.	R
b	an4	Excise Product Code	You must enter the applicable Excise Product Code from the following list: T200 — Cigarettes T300 — Cigars and cigarillos T400 — Fine-cut tobacco for the rolling of cigarettes T500 — Other smoking tobacco B000 — Beer W200 — Still wine W300 — Sparkling wine I000 — Alcohol — intermediate products S200 — Spirituous beverages S300 — Ethyl alcohol S400 — Partially denatured alcohol S500 — Other products containing ethyl alcohol S600 — Completely denatured alcohol E200 — Vegetable and animal oils (energy products) E300 — Mineral oils (energy products) E410 — Leaded petrol E420 — Unleaded petrol E430 — Gasoil, unmarked E440 — Gasoil, marked E450 — Kerosene, unmarked E460 — Kerosene, marked E470 — Heavy fuel oil E480 — Products falling within CN codes 2710 11 21, 2710 11 25, 2710 19 29 in bulk commercial movements E490 — Products falling within CN codes 2710 11 to 2710 19 69, not specified above E500 — Liquefied petroleum gases and other gaseous hydrocarbons (LPG) E600 — Saturated acyclic hydrocarbons E700 — Cyclic hydrocarbons E800 — Methanol (methyl alcohol) E910 — Mixture of acyclic hydrocarbons — ‘FAME’ E920 — Mixture of acyclic hydrocarbons — others	R
c	n8	CN Code	You must enter the CN Code applicable at the date of dispatch. Note: For goods that fall under the Excise Product Code ‘S500 — Other products containing ethyl alcohol’ you should use the CN Code 1000 00 00. Follow this link for help in identifying the correct CN Code.	R
d	n..15.3	Quantity	You must enter the quantity of product, depending on the Excise Product Code expressed in either: Number of items expressed in thousands for T200, T300. Kilograms for T400, T500, E470, E500, E600. Litres of liquid (temperature of 15 degrees Celsius) for E200, E300, E410, E420, E430, E440, E450, E460, E480, E490, E700, E800, E910, E920. Litres of liquid (temperature of 20 degrees Celsius) for B000, W200, W300, I000, S200, S300, S400, S500. Note: For a movement to a Temporary Registered Consignee, the quantity must not exceed the quantity they are authorised to receive. For a movement to an Exempt Organisation, the quantity must not exceed the quantity registered in the excise duty exemption certificate.	R
e	n..15.2	Gross mass	You must enter the gross mass in kilograms – the weight including packaging. Note: Goods shown as ‘Bulk’ will not have any packaging included in the gross mass and will be the same as the net weight.	R
f	n..15.2	Net mass	You must enter the net mass in kilograms — the weight without packing. Note: In the case of finished product, the net mass is the weight as intended at retail sale, for example — spirit plus bottle plus cap. For tobacco products this is the tobacco only, for example — the cigar without wrappings (tare).	R
g	n..3.2	Alcoholic strength	You must enter the alcoholic strength (percentage by volume at 20 degrees Celsius) for Excise Product Codes B000, W200, W300, I000, S200, S300, S400 or S500.	C
h	n..5.2	Degree plato	When dispatching beer from Northern Ireland to an EU member state where taxes may be applied using the degree plato, ensure you contact the recipient to ascertain if this information is required.	D
i	an..350	Fiscal mark	You must enter any additional information concerning fiscal marks as required by the EU member state of destination.	D
k	n1	Fiscal mark used flag	You must select an option to identify if the goods carry or contain fiscal marks, either: 0 — the goods do not carry or contain fiscal marks 1 — the goods carry or contain fiscal marks	D
l	an..350	Designation of origin	This field can be used to enter certification: in the case of certain wines, relating to the protected designation of origin or geographical indication, in accordance with the relevant Community legislation. in the case of certain spirits drinks, relating to the place of production in accordance with the relevant Community legislation. in the case of beer brewed by an independent small brewery, as defined in Commission Implementing Regulation (EU) 2021/2266, for which it is intended to claim a reduced rate of excise duty in the member state of destination. Certification should be given in the following terms: ‘It is hereby certified that the product described has been brewed by an independent small brewery’. in the case of ethyl alcohol distilled by a small distillery, as defined in Commission Implementing Regulation (EU) 2021/2266, for which it is intended to claim a reduced rate of excise duty in the member state of destination. Certification should be given in the following terms: ‘It is hereby certified that the product described has been produced by a small distillery’.	O
n	n..15	Size of producer	In the case of certification for beer in field 17l above, enter the previous year’s annual production of beer in hectolitres. In the case of certification for spirits in field 17l above, enter the previous year’s annual production of pure alcohol in hectolitres.	O
o	n..5.2	Density	You must enter the density at 15 degrees Celsius for Excise Product Codes E200, E300, E410, E420, E430, E440, E450, E460, E480, E490, E700, E800, E910 or E920.	C
p	an..350	Commercial description	You must enter a commercial description of the goods in order to identify the products transported.	R
r	an..350	Brand name of products	You must enter the brand name of the goods, if applicable.	D
17.1	—	Package	—	R
a	a2	Kind of packages code	You must enter the code for the kind of package, from the list of package codes provided in the UK Trade Tariff.	R
b	n..15	Number of packages	In the case of countable packages, enter the number of packages.	C
c	an..35	Identity of commercial seal	You must enter the identification of commercial seals, if used to seal the packages.	D
d	an..350	Seal information	You must enter any further information concerning the commercial seals in field 17.1c above, for example — the type of seals used.	O
17.1.1	an..999	Shipping Mark	The Shipping Mark field is a new optional feature under the ‘Package’ details section. It allows for products on two or more item lines that have been consolidated into one or more packages. Where different line items have been consolidated into the same packaging, the number of packages on a line item can be set to ‘0’. There must then be at least one other associated line item with the same ‘Shipping Mark’. Additionally, one (or more) of the associated line items must have the number of packages greater than ‘0’. Note: The cumulative number of packages from the item lines which have been associated should match the actual number of consolidated packages concerned. Otherwise, the Shipping Mark field is optional when the package number on a product item line is set to 1 or above (for non-consolidated line items).	Optional
17.2	—	Wine product	This data group applies to wine products included in part XII of Annex I to Regulation (EU) No 1308/2013 only.	D
a	n1	Category of wine product	You must enter the wine product category in accordance with part XII of Annex I to Regulation (EU) No 1308/2013 Wine without PDO/PGI Varietal wine without PDO/PGI Wine with PDO/PGI Imported wine Other (enter details in 17.2 d) For more information about products of protected designation of origin (PDO) and protected geographical indication (PGI) refer to the Europa website.	R
b	n..2	Wine-growing zone code	You must enter the wine-growing zone in which the product transported originated in accordance with Appendix 1 of Annex VII to Regulation (EU) No 1308/2013.	D
c	a2	Third country of origin	You must enter the 2 digit country code listed in the UK Trade Tariff.	C
d	an..350	Other information	You may enter any further information about the wine product.	O
17.2.1	—	Wine Operation Code	This data group applies to wine products in bulk (nominal volume of more than 60 litres) only.	D
a	n..2	Wine Operation Code	You must enter the ‘Wine Operation Code(s)’ in accordance with the list in point 2.1.(e)(ii) of part B of Annex V to Delegated Regulation (EU) 2018/273.	R
18	—	Document certificate	—	O
a	an..4	Document type	For the document certificate you must enter a document type.	C — complete either field 18a or 18c
c	an..35	Document reference	You must enter a reference to any certificate that relates to the transported goods.	C — complete either field 18a or 18c

Once you have submitted your EMCS declaration you’ll receive a submission reference number. If the submission is successful you’ll then get a 21 digit administrative reference code (ARC).

You can find the ARC on the HMRC online service ‘view messages screen’ from the ‘at a glance’ page.

If unsuccessful, you’ll get an error which you must correct and resubmit until you get an ARC. Contact the EMCS Helpdesk if you need help using the HMRC online service.

Goods must not be dispatched before an ARC has been allocated.

The ARC must be visible on either a printed eSAD or any other commercial document, and must come with the goods.

If the EMCS is unavailable you must follow the correct fallback procedures, which are detailed in Section 11 of Excise Notice 204b.

Your rights and obligations

Your Charter explains what you can expect from HMRC and what we expect from you.