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The Excise Movement and Control System (EMCS) is a computerised system for monitoring the movement of excise goods under duty suspension in the EU. It ensures and records, in real-time, the secure movement of alcohol, tobacco and energy products, simplifies procedures for traders with a standardised electronic system for the EU, speeds up the release of goods and creates a paperless administration. More than 100 000 economic operators currently use the system, and it is a crucial tool for information exchange and cooperation between Member States. The easy-to-use eLearning course Excise Movement and Control System (EMCS) is produced by the European Commission Directorate General for Taxation and Customs (TAXUD) under the Fiscalis 2020 Programme.
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