HMRC - EMCS Accreditation

List of issues

No Violations of WCAG 2.1 Single and Double A were found.

Minor (AAA and Usability) issues found.

• The feedback linkmay be hard to see for some users.
• A broken Error Summary link was observed.
• Page titles did not matching the top level heading (level one).

Journey

Section A: Cancel Movement

Journey 1A: Submit Cancel Movement

Steps/instructions to test the service

1. Cancel this movement
   1. Select ‘Continue’
2. Why are you cancelling this movement?
   1. Select ‘Commercial transaction interrupted’
   2. Select ‘Continue’
3. Do you want to give more information about why you are cancelling this movement?
   1. Select ‘Yes’
   2. Select ‘Continue’
4. Give more information about why you are cancelling this movement
   1. Enter: Transaction interrupted
5. Check your answers
   1. Select ‘Cancel movement’

   The change links will take you back to previous pages to change answers.

6. Are you sure you want to cancel this movement?
   1. Select ‘Yes, cancel this movement’
7. Cancellation submitted
8. End of journey

Journey 2A: Cancel Movement – Individual credentials

Steps/instructions to test the service

1. There is a problem
   You must be signed in as an organisation.
2. End of journey (Page is displayed due to individual affinity group being used)

Journey 3A: Cancel Movement – No enrolment

Steps/instructions to test the service

1. There is a problem
   You are not enrolled for the Excise Movement and Control System (EMCS).
   To use this service you or the account administrator must either:
   • enrol for EMCS
   • sign in to a business tax account that has an EMCS enrolment, if you have one of those
2. End of journey (Page is displayed due to no enrolment being used)

Journey 4A: Cancel Movement – Enrolment ERN does not match URL ERN

Steps/instructions to test the service

1. There is a problem
   You do not have permission to view this page.
2. End of journey (Page is displayed due to ERN mismatch)

Journey 5A: Cancel Movement – Enrolment ERN not activated

Steps/instructions to test the service

1. There is a problem
   You do not have an active enrollment for the Excise Movement and Control System (EMCS).
2. End of journey (Page is displayed due to enrolment not activated)

Section B: Alert or Rejection

Journey 1B: Submit an Alert or Rejection

Steps/instructions to test the service

1. Alert or reject a movement
   1. Do you want to receive the movement? - Click ‘No, I want to reject the movement’
   2. Click ‘Continue’
2. Why are you rejecting the movement?
   1. Select ALL 4 options
      1. Some or all of the consignee details are wrong
      2. Goods types do not match the order
      3. Goods quantities do not match the order
      4. Other
   2. Click ‘Continue’
3. Do you want to give information about the consignee details being wrong?
   1. Select ‘Yes’
   2. Click ‘Continue’
4. Give information about the consignee details being wrong (optional)
   1. Enter: Wrong details
   2. Click ‘Continue’
5. Do you want to give information about the goods types not matching the order?
   1. Select ‘Yes’
   2. Click ‘Continue’
6. Give information about the goods types not matching the order (optional)
   1. Enter: Wrong details again
   2. Click ‘Continue’
7. Do you want to give information about the goods quantities not matching the order?
   1. Select ‘Yes’
   2. Click ‘Continue’
8. Give information about the goods quantities not matching the order (optional)
   1. Enter: Wrong details once more
   2. Click ‘Continue’
9. Give information about the other reason(s) for the rejection
   1. Enter: More wrong details
   2. Click ‘Continue’
10. Check your answers
    1. Click ‘Submit rejection’

    The change links will take you back to previous pages to change answers.

11. Rejection submitted
12. End of journey

Journey 2B: Alert or Rejection – Individual credentials

Steps/instructions to test the service

1. There is a problem
   You must be signed in as an organisation.
2. End of journey (Page is displayed due to individual affinity group being used)

Journey 3B: Alert or Rejection – No enrolment

Steps/instructions to test the service

1. There is a problem
   You are not enrolled for the Excise Movement and Control System (EMCS).
   To use this service you or the account administrator must either:
   • enrol for EMCS
   • sign in to a business tax account that has an EMCS enrolment, if you have one of those
2. End of journey (Page is displayed due to no enrolment being used)

Journey 4B: Alert or Rejection – Enrolment ERN does not match URL ERN

Steps/instructions to test the service

1. There is a problem
   You do not have permission to view this page.
2. End of journey (Page is displayed due to ERN mismatch)

Journey 5B: Alert or Rejection – Enrolment ERN not activated

Steps/instructions to test the service

1. There is a problem
   You do not have an active enrollment for the Excise Movement and Control System (EMCS).
2. End of journey (Page is displayed due to enrolment not activated)

Section C: Creating a movement

Journey 1C: Create a movement GBWK user (hitting most of the pages)

Steps/instructions to test the service

1. What is the destination type for this movement?
   1. Select ‘Export with customs declaration lodged in the United Kingdom’
   2. Click ‘Continue’
2. Is this a deferred movement?
   1. Select ‘No’
   2. Click ‘Continue’
3. Create a unique reference for this movement
   1. Enter: 12ABC
   2. Click ‘Continue’
4. Invoice details
   1. Enter Invoice reference: 12ABCDEF
   2. Enter Invoice date of issue: 23/10/2023
   3. Click ‘Continue’
5. Dispatch details
   1. Enter Date of dispatch:today’s date
   2. Enter Time of dispatch: 9am
   3. Click ‘Continue’
6. Check your answers
   1. Click ‘Confirm answers’
7. Export with customs declaration lodged in the United Kingdom
   Movement details shows as ‘COMPLETED’
   1. Click link ‘Consignor’
8. Enter the consignor’s address
   1. Enter Property name or number (optional): 4
   2. Enter Street name: More Street
   3. Enter Town or city: Townford
   4. Enter Postcode: TF4 6YY
   5. Click ‘Save and continue’
9. Check your answers
   1. Click ‘Confirm answers’
10. Export with customs declaration lodged in the United Kingdom (tested at step 7) Consignor shows as ‘COMPLETED’
    1. Click link ‘Place of dispatch’
11. What is the excise ID of the tax warehouse of dispatch
    1. Enter: GBWK001079999
    2. Click ‘Save and continue’
12. Is the place dispatch the same as the consignor details?
    1. Select ‘No’
    2. Click ‘Save and continue’
13. What is the business name of the place of dispatch?
    1. Enter: Trader Joes
    2. Click ‘Save and continue’
14. Enter the place of dispatch address
    1. Enter Property name or number (optional): 8
    2. Enter Street name: More Street
    3. Enter Town or city: Townford
    4. Enter Postcode: TF4 6YY
    5. Click ‘Save and continue’
15. Check your answers
    1. Click ‘Confirm answers’
16. Export with customs declaration lodged in the United Kingdom (tested at step 7)
    Place of dispatch shows as ‘COMPLETED’
    1. Click link ‘Consignee’
17. Are the goods being exported outside of the UK and EU?
    1. Select ‘No’
    2. Click ‘Save and continue’
18. What is the consignee’s excise registration number (ERN)?
    1. Click the ‘Back’ link provided within the service
19. Are the goods being exported outside of the UK and EU? (tested at step 17)
    1. Select ‘Yes’
    2. Click ‘Save and continue’
20. Do you know the VAT or EORI number of the person representing the consignor at the office of export?
    1. Select ‘Yes - EORI Number’
    2. Enter EORI number: 456789
    3. Click ‘Save and continue’
21. What is the consignee’s business name?
    1. Enter: GKN Co
    2. Click ‘Save and continue’
22. Enter the consignee’s address
    1. Enter Property name or number (optional): 6
    2. Enter Street name: More Street
    3. Enter Town or city: Townford
    4. Enter Postcode: TF4 6YY
    5. Click ‘Save and continue’
23. Check your answers
    1. Click ‘Confirm answers’
24. Export with customs declaration lodged in the United Kingdom (tested at step 7)
    Consignee shows as ‘COMPLETED’
    1. Click link ‘Export’
25. Enter the customs office code for the place where the export declaration is lodged
    1. Enter: GB000500
    2. Click ‘Save and continue’
26. Check your answers
    1. Click ‘Confirm answers’
27. Export with customs declaration lodged in the United Kingdom (tested at step 7)
    Export shows as ‘COMPLETED’
    1. Click link ‘Guarantor’
28. Is a guarantor required for this movement?
    1. Select ‘Yes’
    2. Click ‘Save and continue’
29. Who is providing the guarantee for this movement?
    1. Select ‘Transporter’
    2. Click ‘Save and continue’
30. What is the transporter’s business name?
    1. Enter: TTUK Co
    2. Click ‘Save and continue’
31. What is the transporter’s VAT registration number?
    1. Enter: GBWK123459999
    2. Click ‘Save and continue’
32. Enter the transporter’s business address
    1. Enter Property name or number (optional): 99
    2. Enter Street name: More Street
    3. Enter Town or city: Townford
    4. Enter Postcode: TF4 6YY
    5. Click ‘Save and continue’
33. Check your answers
    1. Click ‘Confirm answers’
34. Export with customs declaration lodged in the United Kingdom (tested at step 7)
    Guarantor shows as ‘COMPLETED’
    1. Click link ‘Journey type’
35. How will the goods be transported?
    1. Click ‘Other’
    2. Click ‘Save and continue’
36. Give information about your other type of transport
    1. Enter: Hybrid transporter
    2. Click ‘Save and continue’
37. How many days will the journey take?
    1. Click link ‘Journey time is shorter than one day’
38. How many hours will the journey take?
    1. Enter: 18
    2. Click ‘Save and continue’
39. Check your answers
    1. Click ‘Confirm answers’
40. Export with customs declaration lodged in the United Kingdom (tested at step 7)
    Journey type shows as ‘COMPLETED’
    1. Click link ‘Transport arranger’
41. Who is arranging the transport for this movement?
    1. Click ‘Goods owner’
    2. Click ‘Save and continue’
42. What is the goods owner's business name?
    1. Enter: GO Co
    2. Click ‘Save and continue’
43. What is the goods owner’s UK VAT registration number?
    1. Enter: GB660454830
    2. Click ‘Save and continue’
44. Enter the goods owner’s business address
    1. Enter Property name or number (optional): 466
    2. Enter Street name: More Street
    3. Enter Town or city: Townford
    4. Enter Postcode: TF4 6YY
    5. Click ‘Save and continue’
45. Check your answers
    1. Click ‘Confirm answers’
46. Export with customs declaration lodged in the United Kingdom (tested at step 7)
    Transport arranger shows as ‘COMPLETED’
    1. Click link ‘First transporter’
47. What is the first transporter’s business name?
    1. Enter: First Co
    2. Click ‘Save and continue’
48. What is the first transporter’s VAT registration number?
    1. Enter: GBWK1234599
    2. Click ‘Save and continue’
49. Enter the first transporter’s business address
    1. Enter Property name or number (optional): 490
    2. Enter Street name: More Street
    3. Enter Town or city: Townford
    4. Enter Postcode: TF4 6YY
    5. Click ‘Save and continue’
50. Check your answers
    1. Click ‘Confirm answers’
51. Export with customs declaration lodged in the United Kingdom (tested at step 7)
    First transporter shows as ‘COMPLETED’
    1. Click link ‘Transport units’
52. What will the goods be transported in?
    1. Select ‘Vehicle’
    2. Click ‘Save and continue’
53. What is the vehicle registration number or unique identifier for this vehicle?
    1. Enter: GB23LPF
    2. Click ‘Save and continue’
54. Is there a commercial seal on this vehicle?
    1. Select ‘Yes’
    2. Click ‘Save and continue’
55. What type of commercial seal is on this vehicle?
    1. Enter type of commercial seal: SEAL100
    2. Enter give more information (optional): The seal is sealed
    3. Click ‘Save and continue’
56. Do you know any more information about this vehicle?
    1. Select ‘Yes’
    2. Click ‘Save and continue’
57. Give more information about this vehicle (optional)
    1. Enter: Wide Load Vehicle
    2. Click ‘Save and continue’
58. You have given information for 1 transport unit
    1. For the entry ‘Transport unit 1’ click link ‘Remove’
59. Are you sure you want to remove transport unit 1?
    1. Select ‘No’
    2. Click ‘Save and continue’
60. You have given information for 1 transport unit [tested at step 58]

    By selecting Yes you can go through the process of adding another transport unit via pages already tested

    1. Do you need to add another transport unit? - click ‘No, this is the only transport unit for this movement
    2. Click ‘Save and continue’
61. Export with customs declaration lodged in the United Kingdom (tested at step 7)
    Transport units shows as ‘COMPLETED’
    1. Click link ‘Documents’
62. Are there any document certificates associated with this movement?
    1. Select ‘Yes’
    2. Click ‘Save and continue’
63. What type of document do you want to add?
    1. Select ‘Other (0)’ ( you can start to type it in the box )
    2. Click ‘Save and continue’
64. Does the document have a reference?
    1. Select ‘Yes’
    2. Click ‘Save and continue’
65. Enter a reference for this document
    1. Enter: KPWE800
    2. Click ‘Save and continue’
66. You have given information for 1 document
    1. For the entry ‘Document 1’ click link ‘Remove’
67. Are you sure you want to remove document 1?
    1. Select ‘No’
    2. Click ‘save and continue’
68. You have given information for 1 document  (tested at step 66)

    By selecting Yes you can go through the process of adding another document via pages already tested

    1. Do you need to add another document? - click ‘No, this is the only document’
    2. Click ‘Save and continue’
69. Export with customs declaration lodged in the United Kingdom (tested at step 7)
    Documents shows as ‘COMPLETED’
    1. Click link ‘Items’
70. Choose the Excise Product Code (EPC) for the item
    1. Select ‘W200: Still wine and still fermented beverages other than wine and beer’ ( you can start to type it in the box )
    2. Click ‘Save and continue’
71. Choose the commodity code for the wine
    1. Select code ‘22042108’ ( you can start to type it in the box )
    2. Click ‘Save and continue’
72. Review and confirm Excise Product Code and commodity code
    1. Click ‘Confirm codes’
73. Do you know the brand name of the wine?
    1. Select ‘Yes’
    2. Enter Brand name: Blossom hill
    3. Click ‘Save and continue’
74. Enter a commercial description for the wine
    1. Enter: 50 bottles of red wine
    2. Click ‘Save and continue’
75. What is the alcohol strength by volume (ABV) for the wine?
    1. Enter: 2
    2. Click ‘Save and continue’
76. Can you confirm if the wine has a geographical indication (GI)?
    1. Select ‘Yes - the product has a Protected Designation of Origin (PDO)’
    2. Click ‘Save and continue’
77. What is the geographical indication for the wine?
    1. Enter: Geo 1234
    2. Click ‘Save and continue’
78. Can you confirm that the producer of the wine is certified as an independent small producer?
    1. Select ‘Yes - It is hereby certified that the product described has been produced by an independent small producer’
    2. Click ‘Save and continue’
79. What was the producer’s total production of this product type from 1 February 2022 to 31 January 2023?
    1. Enter: 50
    2. Click ‘Save and continue’
80. How much wine are you moving?
    1. Enter: 65
    2. Click ‘Save and continue’
81. What is the net and gross mass of the wine?
    1. Enter net mass: 20
    2. Enter gross mass: 25
    3. Click ‘Save and continue’
82. Is the wine being moved in bulk?
    1. Select ‘Yes’
    2. Click ‘Save and continue’
83. Which bulk packaging type are you using for the wine?
    1. Select ‘Bulk, liquid (VL)’
    2. Click ‘Save and continue’
84. Has the wine undergone any operations?
    1. Select ‘The product has been made using oak chips’
    2. Click ‘Save and continue’
85. Was the wine imported from an EU country?
    1. Select ‘Yes’
    2. Click ‘save and continue’
86. Which wine-growing zone has the wine come from?
    1. Select ‘Back’ link within the service
87. Was the wine imported from an EU country? (tested at step 85)
    1. Select ‘No’
    2. Click ‘Save and continue’
88. What was the wine’s country of origin?
    1. Select ‘United States (US)’ ( you can start to type it in the box )
    2. Click ‘Save and continue’
89. Do you want to give any more information about the wine?
    1. Select ‘Yes’
    2. Click ‘Save and continue’
90. Give more information about the wine (optional)
    1. Enter: Good quality wine
    2. Click ‘Save and continue’
91. Is there a commercial seal on this packaging?
    1. Select ‘Yes’
    2. Click ‘Save and continue’
92. What type of commercial seal is on this packaging?
    1. Enter: SEAL101
    2. Enter Give more information (optional): More Info
    3. Click ‘Save and continue’
93. Check your answers
    1. Click ‘Confirm answers’
94. You have given information for 1 item
    1. For the entry ‘Item 1’ click ‘Remove’
95. Are you sure you want to remove this item?
    1. Select ‘No’
    2. Click ‘save and continue’
96. You have given information for 1 item (tested at step 94)
    1. Do you need to add another item? - click ‘No, this is the only item in this movement’
    2. Click ‘save and continue’
97. Export with customs declaration lodged in the United Kingdom (tested at step 7)

    Items shows as ‘COMPLETED’

    1. Click link ‘Review and submit’
98. Declaration
    1. Click ‘Submit draft movement’
99. Draft movement submitted
    1. Click ‘Return to account’
100. Account homepage - End of journey[page not part of this testing]

Journey 2C: Create a movement XIWK user (hitting pages specific for that user)

Steps/instructions to test the service

1. Where is the place of dispatch for this movement?
   1. Select ‘Northern Ireland’
   2. Click ‘Continue’
2. What is the destination type for this movement?
   1. Select ‘Exempted organisation’
   2. Click ‘Continue’
3. Is this a deferred movement? (tested at 1C step 2)
   1. Select ‘Yes’
   2. Click ‘Continue’
4. Enter the Local Reference Number (LRN) for the deferred movement
   1. Enter: 1234ABC
   2. Click ‘Continue’
5. Invoice details (tested at 1C step 4)
   1. Click link ‘Skip this question for now’
6. Dispatch details (tested at 1C step 5)
   1. Click link ‘Skip this question for now’
7. Check your answers (tested at 1C step 6)
   1. Click ‘Confirm answers’
8. Northern Ireland tax warehouse to Exempted organisation

   Movement details shows as ‘IN PROGRESS’

   1. Click link ‘Place of destination’
9. What is the VAT number for the exempted organisation? (optional)
   1. Enter: 789456
   2. Click ‘Save and continue’
10. Do you want to give the address and business name of the exempted organisation?
    1. Select ‘Yes’
    2. Click ‘Save and continue’
11. Is the place of destination the same as the consignee details?
    1. Select ‘No’
    2. Click ‘Save and continue’
12. What is the business name of the place of destination?
    1. Enter: WK Trader
    2. Click ‘Save and continue’
13. Enter the place of destination address
    1. Enter Property name or number (optional): 411
    2. Enter Street name: More Street
    3. Enter Town or city: Townford
    4. Enter Postcode: TF4 6YY
    5. Click ‘Save and continue’
14. Check your answers
    1. Click ‘Confirm answers’
15. Northern Ireland tax warehouse to Exempted organisation (tested at step 8)

    Place of destination shows as ‘COMPLETED’

    1. Click link ‘Consignee’
16. Exempt organisation details
    1. Select the member state of destination - select ‘United Kingdom (GB)’ ( you can start to type it in the box )
    2. Enter the exemption certificate serial number: 12345
    3. Click link ‘Return to draft’
17. Northern Ireland tax warehouse to Exempted organisation (tested at step 8)

    Consignee shows as ‘NOT STARTED’

    1. Click link ‘Items’
18. Choose the Excise Product Code (EPC) for the item (tested at 1C step 70)
    1. Select ‘B000: Beer’ ( you can start to type it in the box )
    2. Click ‘Save and continue’
19. Choose the commodity code for the beer
    1. Select code ‘22030010: Beer made from malt in containers holding more than 10 litres’ ( you can start to type it in the box )
    2. Click ‘Save and continue’
20. Review and confirm Excise Product Code and commodity code (tested at 1C step 72)
    1. Click ‘Confirm codes’
21. Do you know the brand name of the beer?
    1. Select ‘No’
    2. Click ‘Save and continue’
22. Enter a commercial description for the beer
    1. Enter: 50 bottles of beer
    2. Click ‘Save and continue’
23. What is the alcohol strength by volume (ABV) for the beer?
    1. Enter: 10
    2. Click ‘Save and continue’
24. Is the destination a country that uses Degrees Plato to tax the beer?
    1. Select ‘Yes’
    2. Enter the density in Degrees Plato: 10
    3. Click ‘Save and continue’
25. How much beer are you moving?
    1. Enter: 65
    2. Click ‘Save and continue’
26. What is the net and gross mass of the beer?
    1. Enter net mass: 20
    2. Enter gross mass: 25
    3. Click ‘Save and continue’
27. Is the beer being moved in bulk?
    1. Select ‘No’
    2. Click ‘Save and continue’
28. Add a packaging type you are using for the beer
    1. Select ‘Box (BX)’ ( you can start to type it in the box )
    2. Click ‘Save and continue’
29. How many of this type of package are you using to move the beer?
    1. Enter: 2
    2. Click ‘Save and continue’
30. Is this the only product type in the package?
    1. Select ‘No - the packaging contains more than one product type, required to be entered as separate items in this movement’
    2. Click ‘Save and continue’
31. What shipping marks are on this packaging?
    1. Enter: SHIP101
    2. Click ‘Save and continue’
32. Is there a commercial seal on this packaging?
    1. Select ‘No’
    2. Click ‘Save and continue’
33. You have added 1 packaging type for item 1
    1. for the entry ‘Package type 1’ click link ‘Remove’
34. Are you sure you want to remove this packaging?
    1. Select ‘No’
    2. Click ‘Save and continue’
35. You have added 1 packaging type for item 1 (tested at step 33)
    1. Do you need to add another packaging type for item 1? - select ‘No, this is the only packaging type for this item’
    2. Click ‘Save and continue’
36. Check your answers - end of journey - continues with pages tested as part of journey 1C

Journey 3C: Create a movement XIRC user (hitting pages specific for that user)

Steps/instructions to test the service

1. What is the destination type for this movement?
   1. Select ‘Tax warehouse in Great Britain’
   2. Click ‘Continue’
2. Is this a deferred movement? (tested at 1C step 2)
   1. Select ‘No’
   2. Click ‘Continue’
3. Create a unique reference for this movement (tested at 1C step 3)
   1. Enter: 123456ABC
   2. Click ‘Continue’
4. Invoice details (tested at 1C step 4)
   1. Click ‘Skip this question for now’
5. Dispatch details (tested at 1C step 5)
   1. Click ‘Skip this question for now’
6. Check your answers (tested at 1C step 6)
   1. Click ‘Confirm answers’
7. Import for Tax warehouse in Great Britain

   Movement details shows as ‘IN PROGRESS’

   1. Click link ‘Import’
8. Enter the customs office code for the place where the goods originally entered the EU or UK
   1. Enter: LR672659
   2. Click ‘Save and continue’
9. Check your answers
   1. Click ‘Confirm answers’
10. Import for Tax warehouse in Great Britain (tested at step 7)

    Import shows as ‘COMPLETED’

    1. Click link ‘Single Administrative Documents’
11. Enter the number of the Single Administrative Document (SAD) used for releasing the goods for free circulation
    1. Enter: A12345B
    2. Click ‘Save and continue’
12. You have given information for 1 Single Administrative Document (SAD) number
    1. For the entry ‘SAD document number 1’ click link ‘Remove’
13. Are you sure you want to remove this Single Administrative Document (SAD) number?
    1. Select ‘No’
    2. Click ‘Save and continue’
14. You have given information for 1 Single Administrative Document (SAD) number (tested at step 12)
    By selecting Yes you can go through the process of adding another SAD via pages already tested
    1. Do you need to add another Single Administrative Document (SAD) number for this movement? - click ‘No, there are no other Single Administrative Document (SAD) numbers for this movement’
    2. Click ‘Save and continue’
15. Import for Tax warehouse in Great Britain (tested at step 7)

    Single Administrative Documents shows as ‘COMPLETED’

16. End of journey - continues with pages tested as part of Journey 1C

Section D: Switching user role

Journey 1D: Switch User

Steps/instructions to test the service

1. Cancel this movement
   1. Click link ‘Change trader type’ in top menu bar
2. Select a trader Excise Registration Number to use for EMCS
3. End of journey