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HMRC internal manual

Holding and Movements Assurance Guidance

Excise Movement and Control System: risks associated with the use of EMCS and fallback procedures: risks in EMCS procedures

The use of EMCS requires the UK consignor to submit a draft eAD and receive an ARC from HMRC before the goods leave his premises.

Risks include:

  • False declaration - whether the draft eAD is submitted via the portal or third party software, the fields (whether marked R-Required, C-Conditional, O-Optional or D-Dependant) must be completed accurately. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Poor IT system - regular failure means greater use of the fallback procedures and their associated risks. If traders are having repeated problems with their third party provider software system, use of the HMRC Portal as an alternative should be encouraged rather than fallback procedures (see HMAG60520).
  • Misuse of movement types or destination codes (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    • Ships Stores(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • Exports(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • Multiple use of the ARC (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Retrospective eADs (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Refusals - (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Rejections (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Incorrect use of CoD (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Notice 197 (HMRC website)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Incorrect quantities recorded on the RoR (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Hijacking registered consignee details (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • False delivery addresses (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • Age of ARC and long journey times (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Misdescription of goods (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Shortages (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Failure to use EMCS procedures by registered consignors - (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Vehicle details omitted (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • False report of receipt: (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Movements remaining open for more than 5 business days - (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Energy products estimated quantities (This content has been withheld because of exemptions in the Freedom of Information Act 2000)