Excise Movement and Control System EMCS PL 2 has been developed as a part of a project established within "e-Customs Programme" financed from the resources of the 7th priority axis of the Innovative Economy Operational Programme.
EMCS PL 2 is a computerised system used for monitoring movements of excise goods (energy products, alcoholic beverages, tobacco products) under suspension of excise duty (for which no excise duties have been paid), both in the domestic and intra-community movements of the above mentioned excise goods as well as in export and import procedures within the European Community. Entities covered by the system are economic operators, international organizations, diplomatic representation carrying out movements of excise goods under excise duty suspension regime within the European Union as well as representatives of the tax authorities supervising the movements both domestically and intra-community.
In order to operate the EMCS PL 2 system each economic operator and its representative is obliged to hold an active IDSISC number.
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