Introduction

The Excise Movement and Control System (EMCS) is a computer system used throughout the United Kingdom and the European Union to track duty-free movements of excise items.

EMCS collects and processes information on the movements of duty suspended excise items online, verifies the data entered, and notifies users in real-time of the delivery and receipt of duty suspended excise goods.

It enables the secure exchange of online messages with precise consignment and movement information between commercial partners in the United Kingdom and the European Union.

EMCS enables a variety of various sorts of transfers to and from Great Britain and Northern Ireland. Depending on your region or the location of your warehouse, your excise identification will be prefixed with a GB or XI prefix.

If you have been approved by HMRC to receive or despatch excise items subject to duty suspension, you must use EMCS if the duty suspended goods are being transported between Northern Ireland and an EU member state or inside the UK.

SEED Excise Identification Number

To enrol in EMCS, you must utilise your System for the Exchange of Excise Data (SEED) Excise ID number. When enrolling in EMCS, it is critical to enter the authorised person’s Excise ID, not the address of the actual premises.

Registered consignors, registered consignees, and interim registered consignees are only applicable to enterprises in Northern Ireland, which should enter their Excise ID beginning with the letter XI.

Configuration of your organization’s EMCS users

An administrator is the first individual from an organisation to register with HMRC’s online services. As an administrator, you have complete control over your organization’s online service account. Additionally, you can add people as co-administrators or assistants (with restricted access rights).

How to Use EMCS

If you use EMCS to send duty suspended excise items, the consignor must complete and submit an electronic administrative document (eAD) through EMCS prior to the movement taking place.

After validating the information supplied on the eAD, EMCS provides a unique Administrative Reference Code (ARC) for that specific movement.

Movements from a firm in the United Kingdom will have a GB identification inside the ARC, whereas those from a business in Northern Ireland will have an XI identifier within the ARC. To EU member states, only movements with an XI identification are permitted.