Excise Movement Control System
The Excise Movement Control System (EMCS) is an IT system for monitoring the movement of excisable goods within the EU. Goods subject to excise duty are alcohol, tobacco products and energy products, such as mineral oils.
Since 1 January 2011, the EMCS has replaced the previous – exclusively paper-based – process for transporting excisable goods with tax suspension between Member States. Electronic notifications by the sender to the recipient (via the administrations of the Member States) serve to replace the paper form (AAD = “accompanying administrative document”), which has no longer been valid since 1 January. Since then, initiating the movement of goods requires use of the EMCS and transmission of an “e-AD” (electronic administrative document).
The IT system, introduced by way of a decision of the European Parliament and the Council (Decision No. 1152/2003/EC), serves to modernize and accelerate the procedure, thereby enabling both time and costs to be saved. Further, it enables the Member States to monitor ongoing movement in real time and to arrange any prior controls required. In addition, efficient use of the latest information technology enables support of a near paperless administration.
Benefits of the EMCS
- Simplification of procedures (electronic transmission of administrative document instead of paper document)
- A step towards paperless administration and thus a contribution towards environmental protection
- Greater security when transporting goods (through checking of recipient data before dispatch of goods)
- Assurance that the goods have arrived at their destination (through rapid and secure transmission of confirmation of receipt)
- Effective surveillance of movement of excisable goods through real-time data as well as controls during transportation
- Possibility of integrating data into existing IT systems
- Secure exchange of data between all parties (economic operators and public administrations)