Duty and Tax paid
Excise Movement and Control System
The Excise Movement and Control System (EMCS) is a computer system which captures and processes information in respect of movements of excise goods in duty suspension within the European Union (EU). The legal framework for EMCS is provided by European Council Directive 2008/118/EEC. It replaced the paper control documents with electronic messages from the consignor to the consignee via a central EU system linked to the computer systems of the tax authorities in each member state.
HMRC consider the benefits of EMCS to be:
- Simplification of procedures.
- Reduced paper administration.
- Secure movement of goods as business data is checked before goods are despatched.
- Effective monitoring, with real time information and checks during movements.
More information on this subject can be found on the HMRC website.