FAQ: Excise Movement and Control System (EMCS)

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Is the use of EMCS mandatory?

Yes, EMCS is mandatory. When EMCS becomes operational, initially the paper based system and electronic system will co-exist during a transition period.

Have any legal changes been made to allow for EMCS?

Yes. In December 2008 a new Directive (008/118/EEC) which covers general arrangements for products subject to Excise Duty (and on the holding, movement and monitoring of such products) was introduced to replace Council Directive (EEC) No 92/12. This new Directive provides the legal framework for EMCS. It is expected that the Implementing Regulations will be presented to the Excise Committee in May 2009 and approval by the Commission is planned for September 2009.

What are the benefits of EMCS?

EMCS will allow both Member States and businesses to monitor movements electronically in real time. EMCS will allow for the electronic transmission and immediate validation of the electronic Accompanying Administrative Document (e-AAD), ensuring that the consignee is allowed to receive the goods and minimises the risk of incorrect data. EMCS will also allow for the secure exchange of data between all parties.

How will traders access EMCS?

We are currently looking at providing two electronic channels for traders to submit e-AADs. Businesses will have a choice of using an online service (web interface) via the Government Gateway; or an Electronic Data Interchange (EDI) via an Extensible Markup Language (XML) channel.

Who will have access to trader information?

Only national administrations will have access to their own trader specific information on EMCS.

Does a paper copy of the e-AAD need to accompany the movement?

The AAD Reference Code (ARC) assigned by EMCS for the movement must be available. Businesses may wish to have a paper copy of the e-AAD to accompany the movement.

Will EMCS include intra-UK movements?

We are currently considering opportunities to include intra-UK movements. A decision regarding inclusion of this process within EMCS will be made following consultation with trade representatives.