EMCS is a computerised system which will capture and process information in respect of all movements of excise goods in duty suspension within the European Union. EMCS replaced the paper-based Administrative Accompanying Document (AAD) for intra-EU duty suspended movements.  The legal basis for EMCS was laid down in Decision No 1152/2003/EC of the European Parliament and of the Council, dated 16 June 2003. 

From 1 January 2011 traders are required to use EMCS for all movements of duty and excise-suspended goods within the EU. EMCS captures and processes AAD information online and validates data, allowing for real time notification of dispatch and receipt of duty suspended excise goods. Authorised warehousekeepers, Registered Consignors, Registered Consignees and Temporary Registered Consignees exchange messages online containing specific consignment and movement information with their trading counterparts throughout the EU.

EMCS links over 150,000 traders in 27 national administrations across the EU. Each Member State is developing its own national EMCS application and these systems will be linked to all other Member States through a central domain, maintained by the European Commission.