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Taxation and Customs Union
News article13 February 2024Directorate-General for Taxation and Customs Union1 min read

New phase of EU Excise Movement and Control System (EMCS) allows for interoperability with export systems

The EU Excise Movement and Control System (EMCS) is the trans-European system for the movement of excise goods (tobacco, alcohol and energy products) across the EU. The system is in place since 2011 and currently used by more than 200,000 registered operators. The system has been improved and expanded throughout different deployment phases since its inception.

Phase 4.0 of the EMCS, which came into force on 13 February 2023, made the commercial movements of excise products fully paperless across the EU, helping Member State authorities to fight excise duty fraud by digitalising movements where the duty was previously paid in a Member State. The standardised, electronic system also simplified life for traders, especially energy suppliers and producers of alcohol, and helped them to speed up trade in the relevant sectors.

Today, we are not only celebrating the one-year anniversary of this new rule but also the deployment of its new phase. Deployment phase 4.1 enhances certain core business functions of the EMCS and extends its scope to allow for interoperability with the EU Automated Export System (AES) for export operations. In addition to some legal updates, the interface between EMCS and AES will from now on automate existing processes and the exchange of information between Member States and economic operators, further facilitating the control of excise movements, the fight against fraud, and the provision of more certainty to exporters.

More information on the measures and on the general rules governing excise duty in the EU is available here.


Publication date
13 February 2024
Directorate-General for Taxation and Customs Union