Details about this catalogue itemThe 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.
Course descriptionThis course is designed to train you about the actors involved in movement of excise goods and the main EMCS processes.
Target audienceAs the course contains sensitive information, it is only available for the following professionals:
- Economic Operators entitled to dispatch or receive goods under Excise duty suspension arrangements and wanting accurate and up-to-date reference information.
- The MS Administrations responsible for monitoring outgoing traffic and maintaining and disseminating accurate and up-to-date reference information
Learning objectivesAt the end of the course, you will be able to handle:
- the submission, cancellation or rejection of an Electronic Administrative Document (e-AD);
- the submission of a Report of Receipt;
- the change of the destination of the movement or the split of a consignment by the Consignor;
- the post-delivery processing procedures;
- specific processes related to direct delivery, import, exempted or temporary registered consignee;
- excise duty suspension arrangements.