Excise movement and control system (EMCS) updates
The Excise Movement and Control System (EMCS) came into effect on 1 January 2011. The EMCS is an electronic system designed to capture information relating to the movement of excise goods in duty suspension (alcohol, tobacco and oil products) within the EU and replaces the paper Administrative Accompanying Document (AAD).
HMRC have recently published updated details of fallback procedures for EU member states where EMCS is not yet available.
The fallback procedures can be used by:
- UK consignors to dispatch or change the destination of excise goods when EMCS is not available.
- UK consignees who cannot submit a report of receipt because EMCS is not available.
Fallback arrangements are intended to allow a consignor to move excise goods where there is a genuine system problem preventing the use of EMCS.
The misuse of fallback procedures may result in HMRC reviewing the consignor’s conditions and approvals necessary to continue to trade under duty suspension arrangements.