Relevant provisions - Excise Duties/EMCS sub-system

The excise/EMCS sub-system implements the procedures required to monitor the storage and movementof Excise Products which are subject to excise dutysuspension, as well as the imposition and collection of the corresponding taxes in sectors of domestic products, products originating from other member-states or imported products subject to Excise Duty (alcohol- tobacco- energy), of vehicles which are subject to Registration Tax. In addition, the Excise Duty sub-system respects the requirements of the Excise Movement and Control System (EMCS) Community System for the exchange of messages to monitor and control the movement of products subject to Excise Duty.