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EMCS: Legislation and Reports

  • Directive 2008/118/EC lays down the legal framework for the EMCS.
    This Directive sets the horizontal rules for excise duties on alcohol, tobacco and energy products and provides for the EMCS, which is applicable since 1 April 2010. The information how Members States have implemented optional provisions of the Directive is contained in this documentpdf(85 kB) Choose translations of the previous link  .
  • Regulation (EC) No 684/2009pdf sets implementing provisions as regards the computerised procedures for the movement of excise goods under suspension of excise duty.
  • Regulation 389/2012/EUpdf sets implementing provisions for administrative cooperation between Member States through the EMCS.  Since 2013, detailed provisions are under discussion on further administrative cooperation – including exchange of information and statistics.
  • Decision n° 1152/2003/EC of the European Parliament and of the Council is the legal foundation for the development of EMCS, to computerise the system under which excise duty goods are moved between authorised EU traders under duty-suspension arrangements.

Excise Contact Group

The Excise Contact Group is made up of representatives of the European Trade Federations, Member States and the Commission. It meets once or twice a year to exchange views on the EMCS.

The latest minutes of the Excise Contact Group can be found here:

Meeting of 3 July 2015pdf(51 kB) Choose translations of the previous link 
Meeting of 29 October 2014 pdf(92 kB) Choose translations of the previous link 
Meeting of 13 January 2014pdf
Meeting of 17 December 2012pdf
Meeting of 7 November 2011pdf
Meeting of 30 May 2011pdf