Launch of the Single Market in 1993 led to abolishing tax controls at the borders between the EU Member States and harmonisation of excise rates. Aspiring Member States need to adapt their policies and legislation to the EU rules on taxation, as well as ensure connection with the Excise Movement and Control System (EMCS) for monitoring the movement of excise goods under duty suspension in the EU.

This project supported the development, installation and integration of a new national excise application in the IT system of the Customs Administration, while ensuring its interconnectivity and interoperability with other customs applications in the IT System and future connection with Excise Movement and Control System (EMCS). It also resulted in revised excise legislation and strengthened administrative capacities of the Customs Administration. Furthermore, it enhanced capacities of the IT department and provided training and training material for civil servants and the business community. Introduction of this system will not only save time and reduce costs but also enable more efficient collection of excise tax, which represents a significant part of total tax revenues in Montenegro.