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HMRC internal manual

Export Procedures

HM Revenue & Customs
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International trade developments: Excise, Movement and Control System (EMCS)

EMCS is a new computerised system to facilitate the movement of duty-suspended excisable goods within the EU. It will replace the existing paper-based Administrative Accompanying Document (AAD) with a new eAAD where warehousekeepers will exchange electronic messages (eAADs) with warehousekeepers in other member states of the EU. These eAADs will contain details of the consignment and the movement. It is being developed jointly by the EU Commission and the Member States and it is expected to become fully operational by 2010 (please see [EMCS Development Timeframe section]( The main aims are to:

  • simplify the administrative procedures for traders, and
  • to improve the management and control of movements of excisable products by facilitating real time information and checks during the course of the movement.