EMCS (Excise Movement and Control System)

Created on 5th of June 2005   Last Modified on the 15th of November 2011

The Excise Movement and Control System (EMCS) is a major EU-wide system designed to simplify and improve the control of the movement of excise goods between EU Member States and thus minimise excise fraud.

EMCS is a computerised system for monitoring movements of excise goods under duty suspension within the EU. It replaces the paper control documents with electronic messages from the consignor to the consignee via a central EU system linked to the computer systems of the tax authorities in each member state.

EMCS was rolled out in stages but on 1 January 2011 the use of EMCS became compulsory for relevant movements of goods subject to excise duty.

The benefits of EMCS should be:

1. Simplification of procedures.
2. Reduced paper administration.
3.Secure movement of goods as business data is checked before goods are despatched.
4.Effective monitoring, with real time information and checks during movements.

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