EMCS stands for "Excise Movement and Control System". It is the name of an IT system that the EU countries and the EU Commission currently cooperate to develop.

The system is to be used by the European tax administrations for controling businesses dealing in wine, beer, liquor, tobacco and energy products (ex. oil and gas) under duty suspension, inside the EU's internal borders.

Currently, companies must complete a consignment note in 4 copies, when trading with the aforesaid types of goods. With EMCS they only have to complete an electronic consignment note and the receipt of goods also takes place electronically.