When you transport or store excise goods, they must be declared to Customs with an EMCS document. You can issue the EMCS (Excise Movement and Control System) document in Gateway with information that is already present in the system.
Excise goods are traded or stored under special conditions in an excise storage under suspension of payment. The transport of excise goods within the European Union is subject to rules. These regulations differ when the excise duty is paid or not paid at the time of shipment.