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.
This course is only available to registered users. Please log in to view the content.
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