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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 European Union under duty-suspension arrangements.

In December 2013 the Commission published a Report on the functioning of EMCSpdfin accordance with Decision No 1152/2003/EC and a Staff Working Document.

New Horizontal Directive 2008/118/EC

A new horizontal Council Directive (Directive 2008/118/ECpdf) concerning the general arrangements for excise duty (which concerns alcoholic beverages, tobacco products and energy products) entered into force on 15 January 2009. See the press notice, the Council's press releasepdf and the full textpdf.

The new Directive provides a legal framework for the use of the Excise Movement Control System (EMCS), which is applicable since 1 April 2010. Council Directive 92/12/EEC was repealed as of that date.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 684/2009pdf,  as last amended by Regulation (EU) No 76/2014), was adopted by the European Commission on 24 July 2009.

Different implementation of optional provisionsby Member States

Directive 2008/118/EC allows the Member States to implement certain functionalities on an optional basis.

In order to inform economic operators 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 published a document (CED 691 rev.9pdf(87 kB) Choose translations of the previous link  ) containing the implementation by each Member State.