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.