EMCS in practice
How does it work ?
Under EMCS, a movement of excise goods between two traders is documented by means of the successive states of the electronic Administrative Document (e-AD), from issuance by the consignor to acknowledgement of receipt by the consignee.
An e-AD is electronically submitted by the consignor and validated by the Member State of dispatch. In particular, the excise numbers of the consignor and the consignee are matched against a European register of operators (SEED). The e-AD is electronically transmitted to the Member State of destination, which forwards it to the consignee. When the consignee has no connection to EMCS, he is informed by the Member State of destination or the consignor. An e-AD can be cancelled or updated under certain conditions.
Upon reception of the goods, the consignee, or another actor on his behalf, submits a "report of receipt", on which possible anomalies including shortages or excesses are also mentioned.
Several other cases can arise; for instance, the consignee refuses delivery or the consignor splits the movement.
SEED-on-EUROPA : checking the validity of an excise number
A service called SEED-on-EUROPA allows traders to consult the register of economic operators (System of Exchange of Excise Data or SEED) through the Internet.
SEED-on-EUROPA indicates whether or not a given excise number is valid at the date of consultation; if the answer is yes, the list of categories of goods for which the relevant operator is authorised is also given.