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EMCS is a computerised system for monitoring movements of excise goods under duty suspension between E U Member States. It replaces the paper document, that in the past accompanied such movements, (the Administrative Accompanying Document or AAD). EMCS means simplification of procedures, paperless administration, and effective use of modern IT tools and amounts to an important evolution for those who trade in alcohol, tobacco or oil products.

The European Commission and EU Member States have developed a trader-to-trader link called EMCS,(Excise Movement and Control System) to follow the movement of excise goods between Member States for which no excise duties have yet been paid. Instead of  the paper document that previously had to accompany these movements (the Administrative Accompanying Document or AAD), electronic messages from the consignor to the consignee are sent and received, via the administrations of the Member States.

This system significantly improves the functioning of the system to monitor the movements of excise goods which have not yet been released for consumption by:
  • Simplifying movements of goods under duty-suspension by an electronic transmission of the accompanying document instead of the paper document;
  • Securing movements of goods by checking the traders' data before the goods are dispatched and by ensuring a quicker and safer return of the evidence that the goods arrived at their destination;
  • Monitoring the movement of excisable goods by allowing real time information and checks during movements.