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HMRC internal manual

Holding and Movements Assurance Guidance

Excise Movement and Control System: information available to assist in auditing a duty-suspended movement: EMCS information available on-line (referred to as EMCS Core)

Before carrying out an audit visit an officer should access EMCS and examine the duty-suspended movements involving that UK trader as either the consignor or consignee. If you do not already have access to EMCS, it can be obtained via the Service Request System (SRS) through line management.

Once access has been obtained, you can use the ARC or any of the other search criteria to access information either for a particular eAD or a series of eADs relating to a particular trader. Note: the search fields are limited to those shown on the initial screen and a maximum of 500 records can be downloaded at any one time. It is therefore important to refine your search to obtain the maximum benefit.

You have the choice of downloading the data into Microsoft Excel or to individually interrogate any eAD for which an ARC has been issued. Where a specific ARC is chosen, the online system allows you to ‘drill down’ to get all of the information submitted by the consignor and consignee of the eAD and the status of the movement. This includes such details as when the RoR / export was given and whether there were any discrepancies recorded for the movement.

Details of all the information submitted on the draft eAD (the system shows the final rather than the draft eAD) are available (to internal users) at:

eAD fields (PDF 91KB)

EMCS data on dispatches to registered consignees is particularly valuable in testing against the registered consignees duty account and verifying return declarations.