EMCS-RO is the application for controlling the activities with dutiable products under excise duty suspensive regime, based on the electronic transmission of data, structured according to the accepted standards of messages. These messages do not replace the hard copy documents and the formalities performed according to art. 187 par. (2) and (3) in the Tax Code. Not fulfilling the obligations regarding the issuance, transmission, closing of DAI/e-DAI both in hard copy and electronic format involves the enforcement of the appropriate legal measures, according to the Tax Code and the Fiscal Procedure Code respectively.