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EMCS

Customs proceduresDirective (EU) 2020/262 (Excise); Implementing Regulation (EU) 2022/1636

PL: EMCS | DE: EMCS

Definition

EMCS (Excise Movement and Control System) is the electronic system for monitoring the movement of excise goods under duty suspension within the EU. It enables tracking of alcohol, tobacco and energy product consignments between tax warehouses. Each consignment is registered via an electronic Administrative Document (e-AD) which receives a unique ARC number.

Legal Basis

Related Terms

EMCS — Customs Glossary | Celna24.com | Celna24.com