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Excise Movement and Control System - EMCS
Publication date 02-09-2025 | Last update 30-10-2025 |
The Excise Movement and Control System (EMCS) is a computerised system developed by the European Union (EU). It monitors the movement of excise goods under suspension of excise duty between the member states.
Movement under an excise duty suspension arrangement can only take place between authorisation holders.
The Handboek EMCS (only available in Dutch) explains the automation system and procedures in more detail.
More information
For more information on the Excise Movement and Control System (EMCS), please go to ec.europa.eu.