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EMCS (Excise Movement and Control System) allows both Member States and businesses to monitor movements in real time. EMCS enables the electronic transmission and immediate validation of the e-AAD (electronic Accompanying Administrative Document), ensuring that the consignee can receive the goods and minimise the risk of incorrect data.
EMCS provides the secure exchange of data between all parties. Only national administrations have access to their own trader specific information on EMCS.
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1. The consignor completes and submits the e-AAD, prior to the dispatch of the goods.
2. The e-AAD is validated by the system of the Member State of dispatch. Part of this validation process includes a System for the Exchange of Excise Data (SEED) check.
If the e-AAD is rejected, an error message is sent to the consignor who must amend and re-submit the e-AAD with correct information.
If validation is successful, the system of the Member State of dispatch assigns the official AAD Reference Code (ARC) and saves a copy within the system.
3. The goods are dispatched by the consignor with the ARC reference number, which must accompany the movement.
4. The consignor and Member State of destination receive the validated e-AAD with the ARC from the Member State of dispatch.
5. The consignee receives the validated e-AAD from the Member State of destination.
6. The consignee receives the goods, checks the consignment against the e-AAD and makes an inventory of any excesses, shortages or losses.
7. The consignee completes the report of receipt and submits to the Member State of destination. The report of receipt is the equivalent of the copy 3 of the current AAD.
8. The Member State of destination receives and validates the report of receipt against the e-AAD. A copy of the report of receipt is saved within the system.
If the report of receipt is rejected, an error message is sent back to the consignee who must amend and re-submit the report of receipt with correct information.
After validation, the report of receipt is sent to the consignee by the Member State of destination.
9. The Member State of destination transmits the report of receipt to the Member State of dispatch.
10. The consignor receives the validated report of receipt from the Member State of dispatch.
If shortages/losses have not been declared, the return of the report of receipt discharges the e-AAD.
When the report of receipt submitted by the consignee confirms shortages or losses, the Member State of destination will investigate further.
The assessment and collection of any duties will be dealt with outside EMCS.
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