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»Ê¹ÚÌåÓýapp information provided below was written prior to the UK’s exit from the EU on 1 January 2021. Some of the information is still relevant to Northern Ireland as a consequence of the Northern Ireland Protocol. »Ê¹ÚÌåÓýapp information is also retained here as it may be useful to understand its background and influence over some of the policies, practices, and principles you will see set-out in UK legislation.

Formerly the Holding and Movement Directive (HMD) 92/12/EEC

»Ê¹ÚÌåÓýapp predecessor of Directive 2008/118 was Directive 92/12/EEC ‘on the general arrangements for products subject to excise duty and on the holding movement and monitoring of such productsâ€�. »Ê¹ÚÌåÓýapp newer version updates EU law to include the EMCS electronic movement and control system.

It covers all energy products by virtue of Article 3 of the Energy Products Directive (2003/96/EC)

Directive 2008/118 forms the basis for:

• EMCS controls on the holding and movement of goods liable to excise duties
• the Tax Warehouse and Registered Consignors and Consignees
• the rules on mutual assistance with other EU tax authorities

»Ê¹ÚÌåÓýapp full body of the text which can be found using the EUR-Lex website at website, establishes the requirements for the holding and movement of excise goods and the definition of authorised warehousekeeper, tax warehouse, duty suspension arrangements and registered traders.