Excise Movement and Control System (EMCS) - Overview
- Overview
- Background
- EMCS Development Timeframe
- SEED Database
- SEED on europa
- Current and Future developments
- Further Information on EMCS
Overview
EMCS is a new computerised system to facilitate the movement of duty-suspended excisable goods within the EU. It will replace the existing paper-based Administrative Accompanying Document (AAD) with a new eAAD where warehousekeepers will exchange electronic messages (eAADs) with warehousekeepers in other member states of the EU. These eAADs will contain details of the consignment and the movement. It is being developed jointly by the EU Commission and the Member States and it is expected to become fully operational by 2010 (please see EMCS Development Timeframe section below). The main aims are to:-
- simplify the administrative procedures for traders, and
- to improve the management and control of movements of excisable products by facilitating real time information and checks during the course of the movement.
Background
Since the introduction of the Single Market on 1st January 1993, the movement of duty-suspended excisable products can only take place between authorised traders. Each movement must be covered by a movement bond which guarantees the movement and must also be accompanied by a document, called an Administrative Accompanying Document (AAD), giving details of the consignment. When the goods arrive at their destination the guarantee and AAD can be discharged.
On 19th May 1998, the Council of Economic and Finance Ministers (ECOFIN) approved the report of the High Level Group on fraud in the tobacco and alcohol sectors which had being endorsed by the Directors General of Customs and Taxation in April 1998. This report recommended the setting up of a computerised system to tackle the weaknesses of the current paper-based system.
The EU Commission set up a Feasibility Study in 1999, which reported in 2000 that the computerised system is feasible. The Addendum to the Feasibility Study in 2003 set up a series of discussions with Member States.
On 16th June 2003, the European Parliament and the Council of the EU adopted Decision No. 1152/2003/EC to computerise the system under which excise duty goods are moved between authorised traders in the Community under duty-suspension arrangements.
The EMCS Functional Excise System Specification (FESS) was published by the Commission in May 2005. This document outlined the business processes involved in EMCS. Also published was the EMCS Fallback and Recovery Specification (FRS) which outlined how the system will operate in the event of a problem. The Commission also made available the EMCS Business Prototype that shows what the system will do.
EMCS Development Timeframe - Revised August 2008
| Ref | Work Item | Stage | Start | Finish |
|---|---|---|---|---|
| 1 | Plan and develop National Excise Application & complete testing | Functional Stage 1 (FS1) | June 2008 | Nov 2009 |
| 2 | Economic Operator & National Excise Application Testing | FS1 | Sept 2009 | Dec 2010 |
| 3 | Progressive EMCS roll-out | FS1 | April 2010 | Dec 2010 |
SEED Database
A register of all traders involved in the movement of duty-suspended excisable products is maintained in each Member State. Each Member State maintains it's own register and also shares the register with all other Member States, this is called SEED - System for the Exchange of Excise Data. All authorised traders must be registered on SEED and be issued with a 13 digit number which must include a country identifier as the first 2 digits. This 13 digit number must be quoted on all Administrative Accompanying Documents.
SEED on europa
Traders can now check the validity of a SEED number in any member State on the EU Commission europa website @ http://ec.europa.eu/taxation_customs/dds2/seed/seed_home.jsp?Lang=en
- In the next screen, scroll down and click "SEED"
- In the next screen, click "OK"
In the next screen, type in the 13 digit Excise number in the Excise Number box, please use capitals and insert the country prefix, then click on verify and the system will tell you whether the number is an authorised trader and the product categories approved.
Current and Future developments
Work is continuing in the Member States and in the Commission on this project. The FESS (Functional Excise System Specification) has been reviewed by the Member States and by the European Trade Federations and and is now available on this website. Also available is the Fallback & Recovery System (FRS) and the Design Document for National Excise Applications (DDNEA), EMCS Master Plan, EMCS Phasing & Scope Specification and the Scope Document for EMCS Phase 2. Further technical and security documents will become available for review and for approval.
Further Information on EMCS
More detailed information can be obtained from the EU Commission europa website @ http://ec.europa.eu/taxation_customs/taxation/excise_duties/circulation_control/index_en.htm
The Excise Contact Group comprising representatives of the European Trade Federations of
traders involved in excisable products meets around twice a year. These meetings will allow
traders to be kept informed of developments and also to express their views on the development of EMCS.
The EMCS Project Office and the Excise Liaison Office for Ireland are based in the
Revenue Commissioners,
Vima Office,
Government Offices,
Millennium Centre,
Dundalk,
Co. Louth,
Ireland.
Email address:- elo@revenue.ie
Telephone 042.9353302.