Excise Movement Control System (EMCS)
Overview
EMCS is a computerised system to facilitate the movement of both duty-suspended and duty-paid excisable goods within the European Union (EU). The electronic Administrative Document (e-AD), for duty suspended movements, contains details of the consignment.
Warehousekeepers will exchange e-ADs with warehousekeepers and economic traders in other national administrations of the EU. The electronic Simplified Administrative Document (e-SAD), for duty paid movements, contains all the details of the consignment. This data is also exchanged between the national administrations concerned.
Next: System for the Exchange of Excise Data (SEED)