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HMRC internal manual

Holding and Movements Assurance Guidance

Excise Movement and Control System: EMCS searches: consignor and consignee searches

Consignor and consignee searches

Consignor and consignee related searches are invaluable for interventions, risk analysis and audit preparation. They are best used with date range, Status Code and/or DTC to identify specific movements. Some examples are:

  • movements still ‘accepted’ although the dispatch date + journey time has long since expired
  • movements ‘partially refused’ and ‘refused’ awaiting a CoD from the consignor
  • movements to and from consignors and consignees subject to an Intelligence Alert
  • excessive numbers of ‘cancellations’ or ‘CoDs’ for a consignor or consignee
  • movements to registered consignees or temporary registered consignees that are ‘refused’ or ‘partially refused’ (as these types of trader are not allowed to select this option on the RoR).

Trader Role

The main options are ‘Consignor’ or ‘Consignee’. If selected the ‘Trader Attribute’ is also required. Searches will have to be run twice if both receipts and dispatches are required, once in the consignor role and once in the consignee role.

Trader Attribute

The options for this are the Excise ID, Name and Post Code.

  • The Excise ID of either the consignor or consignee as defined in the SEED database. For UK Traders, these will start with GBRC (registered consignor), GBWK (warehousekeeper), GB00 (registered consignee) or GBTC (temporary registered consignee). If you wish to search for all movements for a specific trader type, you can enter the relevant prefix followed by ‘*’ (for example ‘GBTC*‘)and EMCS will return all movements for that trader type within the chosen timescale (Please note: Because EMCS will only return a maximum of 500 records, this approach would only be useful for the smaller regimes).
  • Name searches permit the use of wild cards and the search will retrieve only those ARCs where the data in the consignee/consignor name field matches that used in the search. Beware of misspelt names or abbreviations and the use of other characters. See examples below.
  • Postcode searches use the consignor or consignee addresses on the eAD. Used with wildcards such as ‘?’ for a single character or ‘*’ for multiple characters it can locate eADs for the Postcode entered.

Note: When a draft eAD is submitted, EMCS validates the Excise ID against SEED, but there is no validation against the name, address or post code fields, other than that something is present in these fields when required. Therefore, the Excise ID option should be used wherever possible for the most accurate results.

Examples - Using a consignor with an excise ID of GBWK123456789 and the name of John Smith & Sons Limited

  • GBWK123456789 will retrieve all eADs within the defined date range
  • John Smith & Sons Ltd* - will only retrieve those eADs where the name has been abbreviated to Ltd rather than Limited
  • John* will retrieve any variation of the John Smith combination but also Johnson, John Brown etc.
  • *John* will retrieve any variant of John, but also names such as St John and Johns.