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EMCS Overview

EMCS (Excise Movement and Control System) is a computerised system for monitoring movements of excise goods under suspension of excise duty within the EU, i.e. for which no excise duties have yet been paid. As of 1 April 2010, it will replace the paper document that currently must accompany such movements (the Administrative Accompanying Document or AAD) with electronic messages from the consignor to the consignee via Member State administrations. As of 1 January 2011 the paper AAD is no long valid for new excise movements under duty suspension: all such movements must be initiated using EMCS (electronic Administrative Document or e-AD).

EMCS: When and how?

  • 1 April 2010: EMCS becomes operational (see press release IP/10/401 Choose translations of the previous link  );
  • From 1 April to 31 December 2010: Migration period;
  • 1 January 2011: EMCS becomes compulsory for movements of excise goods under duty suspension;
  • For further details see the EMCS Roadmap.

EMCS will mean

  • Simplification of procedures;
  • Paperless administration;
  • Secure movement of goods (Traders' data will be checked before the goods are dispatched);
  • Quicker release of the guarantee for traders (Evidence that the goods arrived at their destination will come faster in a safer way);
  •  and effective monitoring with real time information and checks during movements.

This amounts to a major development for those who trade in alcohol and alcoholic beverages, tobacco or energy products.

Further information