EMCS has become operational during a phase (Phase 2) which started on 1 April 2010. For a detailed description of the different Phases of the EMCS project, go to EMCS Computerisation project.
Following the planning of EMCS Phase 2 the roll-out is being performed as follows:
- since 1 April 2010 (called Milestone a or Ma): economic operators in "initial Member States" (IMS) have been able to submit electronic Administrative Documents (e-ADs) for excise movements to any other Member State under EMCS. All these documents are discharged electronically by the consignee in the Member State of destination;
- As a consequence, since 1 April 2010,all economic operators in all Member States have had to be able to discharge electronically the e-ADs referred to in the previous paragraph (Member States which can only discharge e-ADs electronically but from which e-ADs cannot yet be sent are called "non-initial Member States" (non-IMS);
- from 1 April 2010 to 31 December 2010: all Member States and all economic operators progressively joined EMCS;
- since 1 January 2011 (called Milestone b or Mb): all movements of excise goods under suspension of excise duty have had to be carried out using EMCS, meaning that the existing paper AAD cannot be used any more after Mb, as it no longer has any legal base.
from 1 January 2012 (called Milestone c or Mc): the range of functionalities that are mainly for use by Member States administrations has been extended (administrative cooperation) and the remaining core business functionalities have been included (e.g. splitting of a movement).
Successfully reaching Mc, all Member States (with a few exceptions which will be ready on 1 April 2012) can now exchange information on administrative cooperation and movements follow-up using EMCS.
With the successful entry into Phase 3 of the EMCS, Member States are now better equipped to fight fiscal fraud since information and enquiries concerning movement of goods under excise duty suspension can be exchanged in a faster, better structured and therefore more efficient way.
For more details regarding the deployment of EMCS by Member States see document CED 698 rev.13 .
In the event of a trader's or a Member State's EMCS system being temporarily unavailable procedures described in the Fallback and Recovery Specification will be used. Traders should contact their administrations for details of such arrangements.