EMCS 4.0 live on Thyme-IT

EMCS 4.0 is now available on Thyme-IT for those who submit Irish and UK EMCS Declarations.

What is EMCS?

EMCS is a computerised system to facilitate the movement of duty-suspended excisable goods within the European Union (EU).

The Electronic Administrative Document (e-AD) contains details of the consignment. Warehousekeepers will exchange e-ADs with Warehousekeepers and Economic traders in other member states of the EU.

What is new with EMCS 4.0 and how to prepare?

Revenue introduced EMCS Phase 4.0 and Internal Movement from Point of Import to Tax Warehouse on 13/02/2023.

EMCS Duty Paid Movements within the EU

Companies that process duty-paid movements within the EU directly through Revenue will need to register these duty movements through EMCS.

Four new seed numbers have been created to be used in the entry of Duty Paid movements within the EU. If needed, an individual ROS Sub-Certs will be required for each SEED number used. The numbers can be obtained from the trader’s control officer.


  1. IECC000050123 (Certified Consignor)
  2. IECT000050124 (Certified Consignee)
  3. IETC000050125 (Temporary Certified Consignor)
  4. IETP000050126 (Temporary Certified Consignee)

EMCS 3rd Country Imports

  • Under this new process, the Registered Consignor (IERC) will act as the Consignor of the goods from the Point of Import to the warehouse of destination (IEWK).
  • Tax warehouses have been assigned Registered Consignor numbers. The ROS Administrator within the Company must apply for the ROS Digital Sub Cert under this IERC number.
  • The Registered Consignor will create the e-AD using their IERC number and consign the goods to their Tax warehouse which is their IEWK number.
  • The e-AD or ARC number must be given to the shipping agent as this number will be input to AIS to complete a cross-check.Once the goods are received in the warehouse, the Warehousekeeper must complete a Report of Receipt in a timely manner.
  • These movements are secured through the Tax Warehousekeeper’s bond and movements must be receipted when the consignment is received to release the bond.

Do you need help with EMCS?

Thyme-IT is ready to help and provide our customers with a smooth transition to the new EMCS 4.0.

Contact us now:

Phone: +353 1 2060010 / +44 161 710 1890

Email: info@thyme-it.com

Related topics

Information about EMCS on Irish Revenue’s page.
Learn more about the Thyme-IT EMCS solution here.