EMCS Phase 4.2 will go live on February 12, 2026.

On February 12, 2026, Customs (in all member states) will roll out EMCS Phase 4.2, in line with the European Commission's schedule. This upgrade applies to all member states that use the Excise Movement and Control System (EMCS).

Although EMCS Phase 4.2 does not introduce any new business functionalities, the release does entail mandatory technical and validation adjustments that economic operators must comply with from the go-live date.
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What is EMCS?

EMCS (Excise Movement and Control System) is the European electronic system for monitoring and tracking the movement of excise goods under excise duty suspension within the European Union.

EMCS is used to exchange electronic administrative documents (e-AD and e-VAD) between economic operators and the customs authorities of the Member States. The system provides:
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• real-time monitoring of excise movements,
• accurate and uniform data exchange between member states,
• and better control of excise risks.
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EMCS is mandatory for operators who dispatch, receive, or transport excise goods under excise duty suspension.
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What will change with EMCS Phase 4.2?

From February 12, 2026, all EMCS messages exchanged with customs must comply with the specifications of Phase 4.2. Message formats from previous phases (such as Phase 4.1) will no longer be accepted. This is particularly relevant for operators working with B2B or system-to-system integrations.
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The most important changes are:
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Custom message specifications

The EMCS message structures are harmonized at European level in order to eliminate inconsistencies and incompleteness in data exchange, including in the interface between EMCS and AES (Automated Export System).
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Stricter validation rules

Additional checks will be introduced, particularly for temporary registered, certified, or authorized operators:
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• the entire duration of an e-AD or e-VAD must fall within the period of validity of the temporary permit;
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Validation in case of delayed submission

When the date and time of transmission are in the past, the indication for deferred submission must be explicitly marked, which ensures more consistent data exchange.
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What does this mean for Stream Software users?

For customers working with Stream Software, the changes under EMCS Phase 4.2 will be incorporated into the application. The necessary technical adjustments and validations will be implemented to ensure:

• ongoing compliance with EMCS requirements,
• a smooth continuation of excise movements,
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EMCS is provided as standard within our application as a basic functionality.

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