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Taxation and Customs Union

EMCS – Advanced business training programme

Content of the course

This eLearning Advanced Business Training Programme provides detailed information on the Excise Movement Control System (EMCS) processes. The EMCS is an IT system for monitoring the movement of excise goods such as alcohol, alcoholic beverages, tobacco and energy products.

Excise duty suspension arrangements

Only matters covered by the EU legislation are covered in the course, the national implementations of EMCS are not reflected in the learning material.

Who is this course for?

The Tax and Customs officers form national administrations responsible for monitoring outgoing traffic and maintaining and disseminating accurate and up-to-date.

How was the course developed?

The content of this programme has been developed by the European Commission’s department for Taxation and Customs Union in collaboration with excise experts from the EU Member States, under the Fiscalis 2020 Programme.

How to obtain this eLearning programme?

As it contains sensitive information, the Programme can only be accessed by tax and customs officers from national administrations.

Tax and customs officials are requested to contact the training officer in their own administration.

Available modules




Available languages

EMCS Advanced Business Programme

Module 1 - Submission and Receipt

The module covers the Submission and Receipt of of an e-AD (standard scenarios, situations that can arise (the cancellation or the rejection of an e-AD, the change of the destination of the movement or the split of a consignment) , timers and the main deviations from the standard scenario, such as import process, direct delivery, and when the consignee is exempted

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3 hours 15 min


Module 2 -Movement - Follow-up

This module covers the movement follow-up: post-delivery processing of events and controls among MS and Post-delivery access to information.

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2 hours


Module 3 - Export

This module covers exporting of a consignment outside the EU, under Excise duty suspension arrangements : local clearance at export and export operation at the Office of Export

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55 minutes


Module 4 -Administrative cooperation

This module covers the Administrative cooperation processes when information is sent spontaneously and when information and/or action are requested

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90 minutes


Module 5 -Management of Registration data and of Reference data

This module covers the Management of registration data and of reference data : Maintaining, disseminating and searching for data

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75 minutes