How to register and use the Excise Movement and Control System

The Excise Movement and Control System (EMCS) was recently updated to include enrolment requirements for movements of excise duty-paid goods.

You should continue to use EMCS as you normally would. Your sign in details and the information you need to give to complete your EMCS tasks will not change.

You can contact the EMCS helpdesk if you need support with your EMCS tasks.

Excise Movement and Control System (EMCS) is a UK and EU-wide computer system that’s used to record movements of excise goods taking place within the UK and the EU.

EMCS captures and processes information about the movements online, validates the data entered and allows real time notification of the dispatch and receipt of excise goods.

It allows the exchange of secure online messages containing specific consignment and movement information between UK and EU trading partners.

EMCS supports different types of movements to both Great Britain (England, Scotland and Wales) and Northern Ireland movements based on location. A GB or XI prefix will be allocated to your excise identifiers based on your location or the location of your warehouse.

If you’ve been approved by HMRC to receive or dispatch excise goods in duty suspension, you’ll need to use EMCS if the duty suspended goods are moving:

If you’ve been approved by HMRC as a certified trader to receive or dispatch duty-paid excise goods, you’ll need to use EMCS if the goods are moving between Northern Ireland and an EU member state.

This is unless the goods are energy products or the movement is one that meets the criteria for simplified procedures to be used instead.

You must register and enrol for EMCS even if you choose to use a commercial software package or in-house designed software to record any consignments of excise goods you’ll be sending or receiving.