What it is
Excise management covers the EU duties on alcohol, tobacco and energy products. Two systems run the show in practice: EVA (Verbrauchsteuer-Anmeldung), the national filing of excise data to the tax authority, and EMCS (Excise Movement and Control System), the EU-wide electronic system for monitoring movements of excise goods under duty suspension. Together they decide whether your shipments move smoothly under suspension or get stuck in queries.