Under EU legislation, excise duties are paid on alcohol, tobacco and energy products at the final point of consumption. While in transit to their final destination, these goods are in duty-suspension i.e. no excise duty has yet been paid on them.
The EMCS provides Member States with an electronic system to monitor the movement of these goods in real-time, in order to ensure that the duties are properly levied at the final destination.
Under EMCS, a movement of excise goods is documented at every stage through an electronic Administrative Document (eAD).
SEED is a register of economic operators, part of which traders can consult online, to see whether a given excise number is valid and what categories of goods the operator in question is authorised to trade.
It is a core component of the EMCS, as it allows Member States' administrations to validate authorisations of traders before giving them permission to move any excise goods under duty suspension.
The Functional Excise System Specification (FESS) analyses and documents all business functions and processes that are part of the Excise Movement and Control System (EMCS). It is the reference document for anyone wishing to know the exact scope of EMCS.
The FESS is updated approximately every 18 months.
Download the latest version of FESS
Read more in the FESS information paper