HCOTEG61260 - Movements between Northern Ireland and EU countries: movements: Excise Movement and Control System (EMCS)

EMCS is an electronic system developed to replace the previous system of paper documents for movements of excise goods within the EU and Northern Ireland. The UK was fully participating in the EMCS system for receipts and for dispatches but this ended when teh UK left the EU on 1 January 2021. When EMCS was implemented in 2012 the paper-based Administrative Accompanying Document (AAD) was replaced by the eAD (electronic administrative document).

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

EMCS links over 80,000 traders with 27 national administrations across the EU Member States. EMCS still operates in Northern Ireland for duty suspended movements between NI and EU countries. The Member States and territories customs and excise details are to be found in Volume 1 of the Tariff.

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

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