Abbreviation: EMCS
Summary: The Excise Movement and Control System is the UK and EU computer system that records, validates and notifies movements of excise goods, including goods moving under duty suspension within the UK.
Reference: How to register and use the Excise Movement and Control System (opens in a new tab)
HM Revenue and Customs · Reference checked 21 July 2026
Where to look: Overview and the following movement rules
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