HCOTEG61260 - Movements between Northern Ireland and EU countries: movements: Excise Movement and Control System (EMCS) You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. EMCS is an electronic system developed to replace the previous system of paper documents for movements of excise goods within the EU and Northern Ireland. The UK was fully participating in the EMCS system for receipts and for dispatches but this ended when teh UK left the EU on 1 January 2021. When EMCS was implemented in 2012 the paper-based Administrative Accompanying Document (AAD) was replaced by the eAD (electronic administrative document).