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 developed the Excise Movement and Control System (EMCS) to monitor the transport of excise goods between the member states by using a computerised system.
Customs uses EMCS to monitor the transport of excise goods from one member state to other member states. EMCS was introduced on 1 April 2010. The most important change is the arrival of the electronic administrative document (e-AD). This document replaces the (paper) administrative accompanying document (AAD).
Further information about the introduction of EMCS can be found on the website of the European Union
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