All deliveries and receipts of products subject to excise duties under the "duties paid" regime must be made under cover of a simplified accompanying document (DSA). The DSA is established by the sender, it must physically accompany the goods. The DSA is integrated into the GAMMA procedure and can be dematerialized or materialized (paper medium). It is therefore a community movement title for products that have already borne excise duties.This document is used for alcoholic products.

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