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Taxation and Customs Union

Excise products - EMCS

The EU's Council of Ministers and the European Parliament adopted in June 2003 a Decision to computerise the system under which excise goods - alcohol, tobacco and energy products - are moved between traders in the Community under duty-suspension arrangements.

The Decision introduces a system which will provide Member States with real-time information about consignments in transit, enabling them to plan checks and inspections in advance. The current paper-based system is unable to cope with increasing levels of tax evasion fraud involving alcohol and tobacco, and is also unpopular with traders who find it cumbersome.

The Commission proposes that this computerised system could be used as a vehicle for computerised information exchange under the improved mutual assistance arrangements.

Please find further information on this page.