Excise Movement and Control System - EMCS
The Excise Movement and Control System (EMCS) is a computerised system developed by the European Union (EU) for monitoring the movement of excise goods under suspension of excise duty between the member states. Movement under an excise duty suspension arrangement can only take place between authorisation holders.
The Handboek EMCS (only available in Dutch) explains the automation system and procedures in more detail.
For more information on the Excise Movement and Control System (EMCS), please go to ec.europa.eu.