EMCS
Also called: Excise Movement and Control System · e-AD
The EU electronic system for monitoring movements of excise goods, such as alcohol, tobacco and energy products, under duty suspension between authorised warehousekeepers and registered consignees. Each movement is covered by an electronic administrative document identified by a reference code.
In practice
Goods released from a customs procedure into excise suspension must be linked correctly in EMCS, or excise duty becomes due.
Applies to: 
EU
Related terms
- Excise duty
- An internal tax on particular products such as alcohol, tobacco, energy products and sometimes sugary drinks, charged per unit of quantity, as a…
- Release for free circulation
- The procedure that gives non-Union goods the customs status of Union goods. It involves collecting import duty, applying commercial policy measures…
- Import VAT
- Value added tax charged on goods when they enter a VAT territory, collected by customs together with duty. Its base is normally the customs value…