Proposal for a Decision on computerising the movement and surveillance of excise goods (recast)

Decision No 1152/2003/EC is the founding decision for the computerised system (Excise Movement and Control System – EMCS). At the moment it covers only movements of excise goods under excise duty suspension.

In order to allow the automation of the procedure for the movement of excise goods which have been released for consumption in the territory of one Member State and moved to the territory of another Member State in order to be delivered for commercial purposes, the Decision has to be modified. However, since most provisions of the Decisions are affected by such modification, the Decision should be recast in the interests of clarity.

The proposal is linked with the proposed recast of Directive 2008/118/EC, which sets out general arrangements for goods subject to excise duty.