The e-AD enables movements of excise goods under suspension of excise duty to be followed and monitored.
Commission Regulation (EC) 684/2009 of 24 July 2009 implemented Council Directive 2008/118/EC of 16 December 2008 as regards the computerised procedures for the movement of excise goods under suspension of excise duty.
These movements must take place under cover of an electronic administrative document (e-AD) which follows and monitors them.
At EU level, the e-AD defines electronic messages’ structure and content, particularly in respect of:
- Cancellation of the e-AD
- A change of destination
- The splitting of a movement
The e-AD also lays down the rules and procedures which apply in relation to exchanges of these messages. Lastly, EU regulations specify the structure and content of the messages constituting the report of receipt and the report of export of the e-AD.