Excise Movement and Control System (EMCS)
The excise tariffs are different in different member states of the European Union. The excise duty must be paid according to the excise tariff of the member state where the excise goods will be consumed and to the member state where the goods will be consumed. Therefore, Customs of the member states must be informed of the transit of excise goods between the member states of the European Union.
The European Union is developing the Excise Movement and Control System (EMCS) to carry out control of transit of excise good between the member states by using a computerized system.
Customs will use EMCS to monitor transit of excise goods from one member state to other member states.
Administrative Accompanying Document will be electronic
Due to the introduction of EMCS, transit of the excise goods on which no duty has yet been paid (excise duty suspension) will be accompanied by the electronic ‘administrative document’. The written ‘administrative accompanying document’ ceases to exist.
Further information about the introduction of EMCS can be found on the website of the European Union
(in English, German and French)
