While importing or exporting goods like tobacco, alcohol, narcotics etc. you must abide by several checks to do trade. Previously, it was very difficult for businesses to do the excise trade. EU has introduced a new system named Excise Management Control System (EMCS). This system has created a pace to manage the trade of such goods smoothly.


In this blog, we have tried to cover most aspects of how EMCS benefit trading and is profitable to businesses. EMCS users must register before producing, transporting and delivering excise goods. It is an important tool for preparing taxation and transferring excise goods within the European Union.

What is EMCS?

EMCS or Excise Management Control System is a computerised transit system to control, monitor and manage the movement of excise goods within the EU. This system is developed by the customs officials to regulate the flow of goods. 


The businesses that produce goods like tobacco, alcohol, and luxury items must register themselves under EMCS. This will accredit the companies to report about the movement of their goods to customs authorities. EMCS UK can’t be utilised for energy products or movements which qualify for the use of simplified procedures instead.


This system is designed to manage the flow of excise goods inside the EU and maintain the report about the quantity of excise goods. Smooth transportation of excise goods using electronic declaration means. It also provides a single point of contact to keep in consideration regarding goods being travelled. One important thing to undermine here is that you have to enrol and use EMCS even if you are using commercial or in-house software to record the movements.

Chain process of EMCS

The work chain of the excise movement system starts when a seller registers himself by creating an eAD* (Electronic Administrative Document). It is done before the goods are moved from place to place. The seller then fills out the form and submits it to the EMCS. 

It provides a unique reference code once the registration is done. 


This code is then given to the buyer so he creates a log for it onto the EMCS and then allows the transportation of the excise goods. The EMCS tracks the movement of the excise items at the current time during transit, pledging that they reach their final destination. When the products arrive at their destination, the buyer notifies the EMCS that they have been received. 


Moreover, the EMCS  system inspects the payment of excise taxes, enabling merchants to send payments digitally and ensuring the right taxes are paid on time. Traders may streamline their processes, lower the chance of mistakes, and guarantee compliance with EU excise requirements by validating the EMCS.

Relation between EMCS HMRC

HM Revenue and Customs (HMRC) is the government organisation responsible for trade, import and export in the EU and outside. Meanwhile, EMCS is an electronic system to maintain records and make the excise goods movement digitally advanced. Both of these have a strong connection in terms of the trade of excise goods, especially inside the European Union. 


HMRC makes use of the EMCS data to ensure that excise duty is properly accounted for and paid. Customs agents may use the technology to track the flow of commodities in real-time and spot any questionable behaviour. Excise duty laws must be enforced, and HMRC has the authority to penalise businesses for failing to follow the EMCS guidelines.


In conclusion, there is a strong connection between HMRC and the EMCS since HMRC utilises the system to track and enforce excise duty laws. The EMCS is a crucial instrument for HMRC to make sure that excise duty on products transiting inside the European Union is accurately accounted for and paid.

Benefits of EMCS system

Because of EMCS customs, the trade of excise products has become way smarter, more advanced and more secure. It offers several benefits which have helped businesses in a variety of ways such as:


  • Increased effectiveness: The outdated paper-based system, which required a lot of time and was prone to mistakes, is now replaced with the EMCS. The technology accelerates the transportation of commodities and lessens the administrative load on merchants by utilising real-time tracking and electronic administrative documents (eADs).
  • Reduced likelihood of fraud: Customs inspectors may see any odd activity and look into possible fraud thanks to the EMCS, which gives real-time information on the flow of excise items. Because of this, there is a lower chance of excise duty evasion and it is easier to make sure the right amount of duty is paid.
  • Increased precision: Data accuracy is increased by the electronic system since it lowers the possibility of mistakes compared to paper-based methods. This guarantees that the appropriate excise duty is computed and paid.
  • Better traceability: Customs officers may follow the movement of goods from beginning to end since the EMCS assigns a distinct movement reference number (MRN) for each movement of goods. This improves traceability and lowers the possibility of things being lost or stolen.
  • Higher compliance: The EMCS enables HMRC to more efficiently monitor and enact excise duty legislation, leading to higher legal compliance. A fair playing field for all traders is ensured by the possibility of sanctions for those who do not abide by the system’s rules.


Excise trade which used to be a hassle in previous years regarding protection has now become secure. The EMCS document is fully equipped with all the suitable steps and measures to make the trade within the EU of excise goods efficient. The EMCS offers traders, customs agents, and HMRC several advantages, including higher compliance, decreased fraud risk, improved accuracy, and efficiency gains. 


The EMCS is a crucial instrument for maintaining effective excise product taxation and regulation inside the EU, assisting in fraud prevention and safeguarding public health and safety. Due to these effective approaches, the Excise Movement has become a success for both businesses and the government. Buyers and sellers now have the liberty to do excise trade with full comfort and reliability.


iCustoms is helping businesses in streamlining their customs declarations by providing multiple services in all customs areas inside and outside the European Union.

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