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Taxation and Customs Union

EMCS: Legislation* and Reports

* The provided texts of excise legislation are consolidated versions containing the latest amendments, but please bear in mind these documents are meant purely as a documentation tool and the institutions do not assume any liability for its contents.

  • Directive 2008/118/EC lays down the legal framework for the EMCS.
    This Directive sets the horizontal rules for excise duties on alcohol, tobacco and energy products and provides for the EMCS, which is applicable since 1 April 2010. The information how Members States have implemented optional provisions of the Directive is contained in this document .
  • The information concerning allowances applied in certain Member States for losses due to the nature of excise goods during movements under duty suspension is contained in document CED710 rev6 .
  • Regulation (EC) No 684/2009 sets implementing provisions as regards the computerised procedures for the movement of excise goods under suspension of excise duty.
  • Regulation 389/2012 sets implementing provisions for administrative cooperation between Member States through the EMCS. Since 2013, detailed provisions are under discussion on further administrative cooperation – including exchange of information and statistics.
  • Decision n° 1152/2003/EC of the European Parliament and of the Council is the legal foundation for the development of EMCS, to computerise the system under which excise duty goods are moved between authorised EU traders under duty-suspension arrangements.

Excise Contact Group

The Excise Contact Group is made up of representatives of the European Trade Federations, Member States and the Commission. It meets once or twice a year to exchange views on the EMCS.

The latest minutes of the Excise Contact Group can be found here:

Meeting of 9 December 2015
Meeting of 3 July 2015
Meeting of 29 October 2014
Meeting of 13 January 2014
Meeting of 17 December 2012
Meeting of 7 November 2011
Meeting of 30 May 2011