Excise movement and control system (EMCS) updates
From January 2011 businesses must use 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. The system is known as the Excise Movement and Control System (EMCS) and replaces the old paper Administrative Accompanying Document (AAD).
The EMCS will connect 150,000 businesses across the 27 EU member states. Each member state is responsible for developing their own national system which will link to other states through a central system maintained by the European Commission.
HMRC have recently published a number of updates relating to the introduction of the EMCS. The updates relate to the following:
- HMRC Notices 196 and 197 relating to excise goods are due to be revised in January 2011. The revised notices can be read online in advance of their publication.
- Details of fallback procedures and papers forms which must only be used from 1 January 2011 onwards if EMCS is not available.
- HMRC have published a beginner’s guide to using EMCS which is available online.
- The list of Member States where an electronic Accompanying Documents eAD can be sent has been updated to include Finland.
- Businesses that use commercial or in-house software must ensure that they have taken steps to meet the January 2011 EMCS requirements.