Computerising the movement and surveillance of excise goods. Recast

The European Parliament adopted by 583 votes to 16, with 20 abstentions, a legislative resolution on the proposal for a decision of the European Parliament and of the Council on computerising the movement and surveillance of excise goods (recast).

The European Parliament adopted its position at first reading under the ordinary legislative procedure without amending the Commission's proposal.

According to the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission, the Commission proposal does not include any substantive amendments other than those identified as such in the proposal and whereas, as regards the codification of the unchanged provisions of the earlier acts together with those amendments, the proposal contains a straightforward codification of the existing texts, without any change in their substance.

The proposal to recast Decision No 1152/2003/EC establishing the computerised system for the movement and control of excise products (EMCS) aims to provide a basis for the governance of the further automation of the procedures laid down in EU excise duty legislation.

In practical terms, the proposal aims to extend the computerised system for the movement and control of excise goods to intra-Union movements of excise goods released for consumption.

Specifically, the computerised system is intended to:

- permit the electronic transmission of the accompanying documents and the improvement of checks;

- improve the functioning of the internal market, by simplifying the intra-Union movement of excise goods and affording Member States the possibility of monitoring the flows in real time and of carrying out the requisite checks where necessary.

Activities relating to the initiation of extension of the computerised system shall begin by 12 months after the date of entry into force of this Decision.