Taxation and Customs Union

EMCS - Core business module

(An eLearning course on the Excise Movement and Control System)


This eLearning course provides all the key information about the Excise and Movement Control System (EMCS). It is available for the use of businesses trading in excise goods.

The course can be downloaded as a zip-archive in English, Bulgarian, Czech, Latvian, Macedonian, Polish and Romanian.

The content of the file is as follows:

  • The EMCS course
  • Quick Start Guide document

Other language versions will be added eventually.

Who is concerned by EMCS?

is a computerised system for monitoring movements of excise goods under duty suspension within the EU. Excise goods include alcohol and alcoholic beverages, tobacco and energy products.
EMCS allows for the simplification of procedures, paperless administration, secure movement of goods, quicker release of the guarantee for traders, and effective monitoring due to real time information and checks during movements.
Since 1st January 2011 the paper Administrative Accompanying Document, the AAD, has no longer been valid for new excise movements under duty suspension: all such movements must be initiated using EMCS (creating electronic Administrative Documents or e-ADs). EU legislation on EMCS is outlined on a dedicated page.

How was the course developed?

The course was developed under the Fiscalis 2013 Programme and prepared in collaboration with excise experts from the EU Member States.

About the electronic training course

The course is designed to help newcomers in the trading in excise goods to quickly and easily find what they need to know when they start using EMCS. It provides information about what data is held and how it can be retrieved.
Having studied this course, the users will be able to:

  • Understand the flow for EMCS messages, from the consignor to the consignee situated in another Member State;
  • Understand the role of the different actors involved ;
  • Know which data have to be provided in the e-AD;
  • Specific process flows in EMCS.

The course includes work related interactive scenarios to demonstrate the system. In particular, the course consists of the following 4 scenarios:
1. Submission and receipt
2. Export
3. Management of Registration Data
4. Management of Reference Data
Only matters covered by the EU legislation are presented, the national implementations of EMCS are not reflected in these scenarios.

How to start and use the course?

Using the course does not require a high level of information technology skills.

  • First, save the zip-file to your hard disk;
  • Extract the zip-file to a folder of your choice;
  • Read the Quick Start Guide document – This document will provide you with all the necessary information to start using the course;
  • Install the course to your system as specified in the Quick Start Guide or ask your system administrator to do so;
  • Open the course and follow the instructions within the course