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eGovernment in the European Union May 2015Name:Policy area:Furtherinformation:Excise Movement and Control System (EMCS)Taxation and customshttp://ec.europa.eu/taxation_customs/taxation/excise_duties/circulation_control/index_en.htmDescription: The Excise Movement and Control System (EMCS) is acomputerised system for monitoring the movement of excisegoods under duty suspension in the EU.It records, in real-time, the movement of alcohol and tobacco andenergy products for which excise duties have still to be paid.More than 80 000 economic operators currently use the system, andit is a crucial tool for information exchange and cooperation betweenMember States.The purpose of the EMCS is to:•Combat fiscal fraud, with real-time information and checks ongoods being moved under duty-suspension•Ensure the secure movement of excise goods for which duty hasstill to be paid, with pre-dispatch checks on traders•Simplify procedures for traders, with a standardised, electronicsystem for the whole EU•Speed up the release of guarantees when goods arrive at theirdestination•Create a paperless administration.[45]

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