Excise Movement Control System (EMCS)

The EMCS (Excise Movement and Control System) is a computerised system for those who trade in harmonised goods such as alcohol, tobacco, and energy products. The European Commission and EU Member States developed this system to replace the paper-based process of monitoring the movement of excise goods between Member States with an electronic one. This results in a simplified and more efficient process, reducing the use of paper and enabling effective use of modern IT tools.

Under the EMCS, electronic messages are sent and received between the consignor and consignee via the Member States' administration, rather than the previous paper document. This streamlines the process of monitoring the movement of excise goods, ensuring their secure transfer, and enabling real-time information and checks during transit.

In order to access the EMCS system, there are several types of registrations that must be acquired. Tax Warehouses, for example, are places where excise goods are produced, processed, held, received, or dispatched under duty suspension arrangements by authorised warehouse keepers. These authorised warehouse keepers must meet specific conditions set by the Commissioner and provide a bank guarantee, as well as maintain records of their operations. They are assigned a unique excise number and a certificate of registration.

Similarly, Registered Consignees and Registered Consignors are traders that can dispatch or receive harmonised excise goods, respectively, under a duty suspension arrangement or excise goods for which taxes have already been paid. Certified Consignees and Certified Consignors, on the other hand, can only receive or dispatch, respectively, excise goods for which taxes have already been paid.

All of the above prospective applicants are required to provide a bank guarantee and keep records of their operations and are entered into the System of Exchange of Excise Data (SEED) with a unique excise number and certificate of registration.

The EMCS eLearning course offers comprehensive information for businesses engaged in the trade of excise goods. The course is available to all relevant parties.

The National EMCS Helpdesk is available to offer additional assistance and clarification on EMCS related matters. You may reach out to the respective Excise Section and the Central Excise Liaison Office for further assistance.

NATIONAL EMCS HELPDESK

• e-mail   [email protected]
• Tel  +356 23783230
• Postal Address