Taxation and Customs Union

Excise Movement and Control System

The Excise Movement and Control System (EMCS) is a computerised system for monitoring the movement of excise goods under duty suspension in the EU.

It records, in real-time, the movement of alcohol, tobacco and energy products for which excise duties have still to be paid.

More than 80 000 economic operators currently use the system, and it is a crucial tool for information exchange and cooperation between Member States.

The purpose of the EMCS is to:

  • Combat fiscal fraud, with real-time information and checks on goods being moved under duty-suspension
  • Ensure the secure movement of excise goods for which duty has still to be paid, with pre-dispatch checks on traders
  • Simplify procedures for traders, with a standardised, electronic system for the whole EU
  • Speed up the release of guarantees when goods arrive at their destination
  • Create a paperless administration

More details

How the EMCS works
Legislation and Reports
Member States' EMCS websites
History of the EMCS

Frequently asked questions