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Taxation and Customs Union

EMCS - Core business module-eLearning course on the Excise Movement and Control System

Content of the course

This eLearning course provides all the key information on the Excise Movement Control System (EMCS), an IT system for monitoring movements of excise goods such as alcohol, alcoholic beverages, tobacco and energy products.

The course is designed to train about the actors involved in movement of excise goods and the main EMCS processes.

At the end of the course, the users will be able to handle:

  • the submission, cancellation or rejection of an Electronic Administrative Document (e-AD);
  • the submission of a Report of Receipt;
  • the change of the destination of the movement or the split of a consignment by the Consignor.
  • the post-delivery processing procedures
  • specific processes related to direct delivery, import, exempted or temporary registered consignee

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?

  • Economic Operators entitled to dispatch or receive goods under Excise duty suspension arrangements and wanting accurate and up-to-date reference information.
  • The MS Administrations responsible for monitoring outgoing traffic and maintaining and disseminating accurate and up-to-date.

How was the course developed?

The course was updated in collaboration with excise experts from the EU Member States under theFiscalis 2020 Programme.

How to use these eLearning courses?

The eLearning modules are free to download and are easy to use.

They can be used as standalone courses (zip or 7z file which includes iso, exe, html or html5 formats) or integrated in your local LMS system (scorm format). Download and unpack the format of your choice using a file archiver/compressor software, for example 7-Zip, WinZip or WinRar

The ‘Quick Start Guide’ in the download package explains how to unpack and install the courses on your PC or system.

For the best performance of our eLearnings, we recommend in general the HTML5 format. This version does not include any Flash content and will run on most devices and modern browsers. To run the HTML5 version we recommend using the following specified browsers:

  • Windows: Internet Explorer 11 or later, Microsoft Edge (latest version), Google Chrome (latest version), Firefox (latest version);
  • Mac: Safari (latest version), Google Chrome (latest version), Firefox (latest version);
  • Mobile: Safari in Apple iOS 10 or later, Google Chrome in Apple iOS 10 or later, Google Chrome in Android OS 4.4 or later.

For specific information on each course, please consult the following table.

If you still experience any technical problems or have any questions, please contact us by email at TAXUD-ELEARNINGatec [dot] europa [dot] eu (TAXUD-ELEARNING[at]ec[dot]europa[dot]eu)

Download the e-Course

Available module




Available languages

Excise and Movement Control System

Four work related interactive scenarios to demonstrate how the system works and the actors involved in the movement of excise goods.

1. Submission and receipt
2. Export
3. Management of Registration Data
4. Management of Reference Data

Read the course leaflet

90 minutes


Download the e-Course

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