This is unless the goods are energy products or the movement is one that meets the criteria for simplified procedures to be used instead. only within the UK for Great Britain and Northern Ireland related movements (including exporting or sending goods from Great Britain to outside the UK).between Northern Ireland and an EU member state.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: It allows the exchange of secure online messages containing specific consignment and movement information between UK and EU trading partners.ĮMCS supports different types of movements to both Great Britain 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. Excise Movement and Control System ( EMCS) is a UK and EU-wide computer system that’s used to record duty suspended movements of excise goods taking place within the UK and the EU.ĮMCS captures and processes information about the movements online, validates the data entered and allows real time notification of the dispatch and receipt of duty suspended excise goods.
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