Portugal Excise Movement and Control System (EMCS)

HEADLINE: Excise duty fraud due to lack of electronic tracking in Europe.

Key Obligations

["Electronic submission of eAD for excise goods movements", "Guarantee provision for duty suspension", "Destination confirmation"]

Penalty Ranges

Excise duty liability; fines

Affected HS Codes: ["2203", "2204", "2205", "2206", "2207", "2208", "2401", "2402", "2403", "2710"]

Issuing Authority: Portuguese Customs Authority (AT)

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