Additional tools
Legislation
The legal foundation for the development of EMCS
The legal foundation for the development of EMCS is Decision n° 1152/2003/EC of the European Parliament and of the Council, dated 16 June 2003 to computerise the system under which excise duty goods are moved between authorised traders in the Community under duty-suspension arrangements.
Updating adopted to combat fraud and computerise procedures
A new horizontal Council Directive (2008/118/EC
) concerning the general arrangements for excise duty (which concerns alcoholic beverages, tobacco products and energy products) came into force on 15 January 2009. See the press notice, the Council's press release and the full text.
The new Directive provides a legal framework for the use of the Excise Movement Control System (EMCS), which will be applicable from 1 April 2010. The current Council Directive 92/12/EEC will be repealed as of that date.
A Regulation implementing Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (Regulation (EC) No 2009/684) was adopted by the European Commission on 24 July 2009.
Differences among Member States as regards implementation of optional provisions
The above mentioned legal provisions of EMCS allows for the Member States to implement certain functionalities on an optional basis.
In order to provide economic operators with information about these differences among Member States which could affect their business (e.g. which Member States allow direct delivery or splitting of a movement), the European Commission has gathered information on optional provisions Member States plan to implement.
- Implementation of optional provisions by Member States (CED 691 rev.7(76 Kb)
)