Excise Movement and Control System (EMCS) - introduction
The excise tariffs are different in member states of the European Union. The excise duty must be paid according to the excise tariff of the member state where the excise goods will be consumed and to the member state where the goods will be consumed. Therefore, Customs of the member states must be informed of the transit of excise goods between the member states of the European Union.
The Excise Movement and Control System (EMCS) is a computerised system developed by the European Union for monitoring the movement of excise goods under suspension of excise duty between the member states.
Since January 2011, all EU member states have started using the EMCS. Customs uses EMCS to monitor the movement of excise goods. Under EMCS, a movement of excise goods is documented at every stage through an administrative document (eAD). You can dispatch and receive goods with an eAD.