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HMRC internal manual

Oils Technical Manual

Intra-EU Movements: movements: Excise Movement and Control System (EMCS)

is an electronic EU-wide system developed to replace the previous system of paper documents for movements of excise goods within the EU. The UK was fully participating in the EMCS system for receipts and for dispatches by 2012. The paper-based Administrative Accompanying Document (AAD) was replaced by the eAD (electronic administrative document).

The aim is to provide Member States’ administrations with better management and control of intra-EU duty suspended movements of excise goods, and to simplify movement procedures for warehousekeepers.

In broad terms, warehousekeepers will exchange electronic messages, containing specific consignment and movement information with their trading counterparts throughout the EU. The electronic eAD will be transmitted at the time the movement begins, and a receipt for the goods at the warehouse of destination will be sent back electronically. Each movement has an individual number, known as an ARC (Administrative Reference Code).

EMCS links over 80,000 traders with 28 national administrations across all EU Member States. EU Member States and territories customs and excise details are to be found in Volume 1 of the Tariff.

Each Member State has developed its own national EMCS application, according to a centrally defined architecture, and these systems are connected to all other countries through a central domain maintained by the European Commission.

For further information on EMCS, see the HMRC webpages on .