Excise Movement Control System (EMCS)
Overview
EMCS is a computerised system to facilitate the movement of both duty-suspended and duty-paid excisable goods within the European Union (EU). The electronic Administrative Document (e-AD), for duty suspended movements, contains details of the consignment.
Warehousekeepers will exchange e-ADs with warehousekeepers and economic traders in other national administrations of the EU. The electronic Simplified Administrative Document (e-SAD), for duty paid movements, contains all the details of the consignment. This data is also exchanged between the national administrations concerned.
Note
Further information on the changes to the movement of excisable goods and the impact on traders is available in this presentation, Export of Excisable Goods EMCS/AES – Overview of the Main Changes Impacting Traders.
Next: System for the Exchange of Excise Data (SEED)