EMCS is an electronic system that captures and processes AAD information in respect of all EU movements of excise goods in duty suspension.
It covers all excise goods travelling under duty suspension provisions (alcohol, tobacco and energy products ie hydrocarbon oil, bio-fuels and gas).
EMCS was a recommendation of an EU High Level Working Group on Fraud. This group was set up in 1998 to analyse the nature of alcohol and tobacco fraud in the EU, to identify weaknesses in the excise procedures and suggest improvements. The group's report noted that a major method by which fraud was perpetrated was through the abuse of the excise movement provisions, specifically the weaknesses in the paper based AAD system. EMCS is intended to address these weaknesses.