Excise movement and control system (EMCS) updates
EMCS is a new electronic system designed to capture information relating to the movement of excise goods in duty suspension (alcohol, tobacco and oil products) within the EU. With effect from 1 January 2011 businesses must use EMCS in place of the paper Administrative Accompanying Document (AAD).
HMRC have recently published a number of updates relating to the introduction of the EMCS:
- HMRC Notices 196 and 197 relating to excise goods have now been published. The notices are effective from 1 January 2011 and replace earlier versions of the notices.
- Details of fallback procedures and paper forms which must be used from 1 January 2011 onwards for EU member states where EMCS is not yet available.
- Information relevant to direct exports for Local Clearance Procedure (LCP) authorised operators.
- The exporting duty suspended excise goods to non-EU countries information on the EMCS web pages has been updated.
- Updated information for all warehousekeepers who have registered and enrolled for EMCS.