Excise movement and control system Trader front end Live amber evidence review
Service Standard assessment report Excise movement and control system Trader front end 19/11/2024
Service Standard assessment report
Excise movement and control system Trader Front End
| Assessment date: | 19/11/2024 |
| Stage: | Live |
| Type: | Amber evidence review |
| Result: | Green |
| Service provider: | HMRC |
Previous assessment reports
Service description
The Excise Movement and Control System (EMCS) is a computerised system for monitoring the movement of excise duty suspended and duty paid goods in the UK and EU.
Excise goods are alcohol, cigarettes and related tobacco products, energy products such as hydrocarbon oils and biofuels.
This process is mandated by both UK and EU law. Any UK organisation moving duty suspended or duty paid excise goods is legally required to record these movements using the EMCS trader front end (TFE) or 3rd party software that connects to EMCS via an API.
Service users
This service is for external users (people at organisations). Users of the service include:
- alcohol producers (breweries, wineries or distilleries). They are required to have excise warehouse status by law
- excise warehouse keepers who move / store their own excise goods or on behalf of others
- import / export companies that specialise in moving excise goods
- customs agents / brokers that have registered to use EMCS and act on behalf of the owners of excise goods
- large supermarkets who need to move and receive excise goods
- sole traders and smaller businesses who want to move or trade excise goods
- logistics companies (such as DPD) who move excise goods on behalf of others
- freight forwarding companies who move excise goods on behalf of others
- haulage companies who move shipments of excise goods on behalf of others
6. Have a multidisciplinary team
Decision
The service was rated green for point 6 of the Standard.
Next Steps
The team should repeat the development phases (discovery, alpha, beta and live) for smaller pieces of work as the service continues running, following spend control processes as necessary.