Excise Movement & Control System (EMCS)
The EMCS (Excise Movement and Control System) is an EU project with the objective of replacing the paper-based documents currently required for intra-Community movements of excise goods (alcohol, tobacco products and energy products) under an excise duty suspension arrangement by electronic messages. The computerised system introduced in accordance with the decision of the European Parliament and the Council (Decision No 1152/2003/EC) will modernise and accelerate the procedure. It will also provide the Member States with real-time information on consignments moving under suspension of excise duties , enabling them to plan any necessary checks and inspections in advance.
The computerised system should also be used for the electronic exchange of information envisaged within the scope of the improved mutual assistance arrangements.
The EMCS has to be introduced in ‘1+3’ phases (phase 0 and phases 1, 2 and 3). Phase 0 encompasses the support and maintenance of the existing systems used in the excise field (SEED, MVS and EWSE) pending the introduction of the EMCS. Phase 1 is the preparation phase. The main activity during this phase is the creation of the system specifications. The development and implementation of the system are set to take place in phases 2 and 3. By 1 April 2010 EMCS has become operational at Community level. By 1 January 2011 EMCS has become compulsory for all movements of excise goods under duty suspension, meaning that the former paper AAD cannot be used anymore.
In 2012 the range of functionalities that are mainly for use by Member States administrations will be extended (administrative cooperation) and some business functionalities will be added.
At Community level, the European Commission (DG TAXUD, Directorate D) is responsible for the project.
The European Trade Federations have been involved with the development of the EMCS. To keep them informed about the project’s progress, joint meetings are organized and their comments are considered in so far as possible during further developments.
The following legal acts and documents are important with regard to the development of the EMCS:
- Decision No 1152/2003/EC of the European Parliament and the Council of 16 June 2003 on computerising the movement and surveillance of excisable products, OJ L 162/5 of 1 July 2003.
- Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, OJ L 9 of 14 January 2009 in the current version (applicable from 1 April 2010)
- Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty, OJ L 197 of 29 July 2009 in the current version (applicable from 1 April 2010)
- Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties, OJ L 359/1 of 4 December 2004
To comply with the provisions of Community legislation, the Austrian Excise Duty Acts (Mineral Oils Tax Act; Alcohol Tax Act; Beer Tax Act; Sparkling Wine Tax Act; Tobacco Tax Act) have been amended by the Abgabenänderungsgesetz 2009, published in the Federal Gazette I Nr. 151/2009.
Further details and procedural rules for movements of excise goods under a duty suspension arrangement, in particular concerning the submission of the electronic administrative document and the rules and procedures relating to the necessary exchange of data, have been will be laid down in an Implementing Regulation to the said Excise Duty Acts, published in the Federal Gazette II Nr. 100/2010.
The Austrian Act on mutual administrative assistance has no longer been applicable to excise duties since the entry into force of the Council Regulation (EC) Nr. 2073/2004 on administrative cooperation in the field of excise duties on 1 July 2005. The EU Regulation is directly applicable in all Member States.