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HMRC internal manual

Holding and Movements Assurance Guidance

Excise Movement and Control System: overview of EMCS and fallback procedures: EMCS Functional Stage 2.1 (FS2.1)

New messages

Event Report ‘IE840’

This message will be created by the MS administration (in the UK this will be HMRC) in response to serious incidents that affect the movement, for example accidents and thefts, and will contain information provided to the MS administration. The message will be issued to both the consignor and to the consignee and they may receive additional complementary information message(s) or further original information message(s) relating to the same movement. Incoming messages may have documents attached to them, however these will be removed before the message is forwarded to the trader and replaced with text which will advise the recipient that an attachment has been removed. The recipient will have to contact the EMCS National Service Desk (NSD) to find out what the attached documents contain.

Explanation on reason for shortage ‘IE871’

This message can be created and sent by the consignor and/or the consignee to the MS administration. It will provide a more detailed explanation for any discrepancies that have been identified between the quantities in a delivered consignment and those described in the eAD, for example losses in transit. The message will provide confidential information and will only be visible to the MS administration and the creator of the message. There are no restrictions on the number of messages which can be sent for any consignment and the message can include a generic description about the whole consignment or alternatively by individual product. Despite the name of the message, it can be used for either shortages or excesses.

Manual Closure ‘IE905’

This message will be sent by the dispatching Member State’s authorities to both the consignor and the consignee where a manual closure has been carried out to close a movement. Where the consignee is unable to create a Report of Receipt (RoR) due to a system problem, and the movement started in the UK, the consignor must contact the NSD for advice who may decide to issue a manual closure for the movement. Following the manual closure the NSD will create an IE905 message which will inform the consignor and consignee that the movement has been manually closed on EMCS.

Other changes

  • Splitting movements - Following FS2, the splitting of energy products was restricted to those movements with a transport mode of ‘Sea’ and ‘Inland Waterway’. This restriction has been removed at FS2.1 and consignors are able to split a movement of energy products which have any transport mode code.
  • Cancellations by registered consignors ‘IE810’ - Registered consignors are be able to cancel eADs, but only if the dispatch date has not passed.