EU: New phase of EU excise movement and control system (EMCS)
Phase 4.0 of EU EMCS made commercial movements of excise products fully paperless across the EU
Phase 4.0 of the EU excise movement and control system (EMCS)—the trans-European system for the movement of excise goods (tobacco, alcohol and energy products) across the EU—which became effective on 13 February 2023 made the commercial movements of excise products fully paperless across the EU, helping member state authorities fight excise duty fraud by digitalizing movements when the duty was previously paid in a member state.
According to an EC release, 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.