Description: EMCS stands for Excise Movement and Control System, a system that enables the monitoring of the movement of excise goods under duty suspension within the European Union. It records, in real-time, the movement of alcohol, tobacco, and energy products for which excise duties have yet to be paid. Additional information: The Excise Movement and Control System (EMCS) is a computerised system that monitors the movement of excise goods under suspension of duty within the EU. It is used to ensure that excise duties are correctly applied and paid for goods such as alcohol, tobacco, and energy products. The system records the movement of these goods in real-time, providing a transparent and efficient means of control for tax authorities. It also helps to prevent fraud and smuggling by providing a traceable record of the movement of goods. Example: An example of the application of EMCS would be a brewery in Germany exporting beer to a retailer in France. The beer is an excise good and the duty has not yet been paid. The movement of the beer from Germany to France would be recorded in real-time by the EMCS, ensuring that the correct excise duties are eventually paid and that the movement of the beer is traceable and transparent. Publisher: European Commission Source: https://ec.europa.eu/taxation_customs/business/excise-duties-alcohol-tobacco-energy/excise-movement-control-system-emcs_en LOST view: TVA-Tax Management Enablers [Motivation] Identifier: http://data.europa.eu/dr8/egovera/EMCSApplicationService EIRA traceability: eira:DigitalSolutionApplicationService ABB name: egovera:EMCSApplicationService EIRA concept: eira:SolutionBuildingBlock Last modification: 2023-07-28 dct:identifier: http://data.europa.eu/dr8/egovera/EMCSApplicationService dct:title: EMCS Application Service