The Excise Movement and Control System (EMCS) is the EU-wide electronic transport and control system for excise tax exempt goods. EMCS is the EU’s computer system to control the movement of excise goods under duty suspension across the borders of EU Member States. The EMCS process has been in use since 2010 and since then replaces the previous paper procedure of the accompanying administrative documents.

Data exchange in real time

The EMCS procedure in Germany is linked to the applicable excise tax laws and regulations and will be implemented within the relevant framework. The EMCS process provides real-time electronic data exchange. This leads to improved monitoring of the intra-Community tax suspension procedure with excise goods.

Legal Basis

• §§ 138 bis 141 BranntwMonG i.V.m. §§ 20 bis 26 BrStV
• §§ 9 bis 12 BierStG i.V.m. §§ 16 bis 22 BierStV
• §§ 9 bis 12, 29 Abs. 3 SchaumwZwStG i.V.m. §§ 15 bis 21, 43 SchaumwZwStV
• §§ 10 bis 13 TabStG i.V.m. §§ 16 bis 22 TabStV

WHAT WE CAN DO FOR YOU