The movement of excise goods under duty suspension within the EU is monitored electronically using the EMCS Procedure (Excise Movement and Control System).
Goods may only be seen as having been moved under duty suspension if the movement has taken place with an electronic administration document (e-VD) under the EMCS.
In order to take part in the EMCS you must be registered. Businesses which are not based within EU Member State tax territory but in some other EU Member State can also register for the EMCS process with their national customs authority.
The requirements and conditions under which individuals can exchange information with the customs authorities over the EMCS are laid down in the EMCS procedural instruction for EMCS participants registered in EU Member State.
If excise goods are moved under duty suspension from other Member States to a consignee in EU Member State tax territory, or through EU Member State tax territory, the carrier must have in his possession a printed version of the electronic administrative document or any other commercial document (invoice, delivery note, consignment note or other commercial documents) showing the unique administrative reference code.