The Excise Movement and Control System (EMCS) is a computerised system for monitoring the movement of excise goods under duty suspension in the EU.
It records, in real-time, the movement of alcohol, tobacco and energy products for which excise duties have still to be paid.
More than 80 000 economic operators currently use the system, and it is a crucial tool for information exchange and cooperation between Member States.
The purpose of the EMCS is to:
- Combat fiscal fraud, with real-time information and checks on goods being moved under duty-suspension
- Ensure the secure movement of excise goods for which duty has still to be paid, with pre-dispatch checks on traders
- Simplify procedures for traders, with a standardised, electronic system for the whole EU
- Speed up the release of guarantees when goods arrive at their destination
- Create a paperless administration