Taxation and Customs Union

EMCS - Core business module-eLearning course on the Excise Movement and Control System

Content of the course

This eLearning course provides all the key information on the Excise Movement Control System (EMCS), an IT system for monitoring movements of excise goods such as alcohol, alcoholic beverages, tobacco and energy products.

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 has to be provided in the electronic administrative document
  • Understand specific process flows in EMCS.

Only matters covered by the EU legislation are covered in the course, the national implementations of EMCS are not reflected in the learning material.

Who is this course for?

The course is designed to help newcomers trading in excise goods to quickly learn what they need to know to start using EMCS.

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.

How to use these eLearning courses?

The eLearning modules are free to download and are easy to use.

They can be used as standalone courses (download the .zip file which includes iso, exe, html or html5 formats) or integrated in your local LMS system (scorm format).

The ‘Quick Start Guide’ in the download package explains how to install the courses on your PC or system.

For the best performance of our eLearnings, we recommend in general the HTML5 format. This version does not include any Flash content and will run on most devices and modern browsers. To run the HTML5 version we recommend using the following specified browsers:

  • Windows: Google Chrome (latest version)
  • Mac: Safari 7 and later, Google Chrome (latest version)
  • Mobile: Safari in Apple iOS 7 and later, Google Chrome (latest version) in Android OS 4.1 and later

For specific information on each course, please consult the following table.

If you still experience any technical problems or have any questions, please contact us by email at

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Available module




Available languages

Excise and Movement Control System

Four work related interactive scenarios to demonstrate how the system works.

1. Submission and receipt
2. Export
3. Management of Registration Data
4. Management of Reference Data

60 minutes


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