In December 2008 a new European Council Directive (2008/118/EEC) which covers general arrangements for products subject to Excise Duty (and on the holding, movement and monitoring of such products) was introduced to replace Council Directive (EEC) No 92/12. This new Directive provides the European legal framework for the Excise Movement and Control System.
The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 provide the legal basis in the UK.
Notice 204A (October 2012) Temporary Registered Consignees. This notice cancels and replaces the previous version in March 2010. It sets out the UK's requirements for the commercial movement of excise goods by a Temporary Registered Consignee (TRC).
Notice 203A (October 2012) Registered Consignees. This notice cancels and replaces the previous version in April 2010. It sets out the UK's requirements for the receipt and duty payment of excise goods under duty-suspension arrangements by Registered Consignees.
Notice 196 (January 2011) Excise goods: authorisation of warehousekeepers approval of premises and registration of owners. This explains the UK’s requirements for the warehousing of excise goods held in duty suspension within the UK.
Notice 197 (October 2012) Excise goods: receipt into and removal from an excise warehouse of excise goods. This notice cancels and replaces the previous version in January 2011. It provides information on the general conditions, directions and requirements relating to excise warehouses and goods already warehoused, or in the process of being taken into or out of an excise warehouse. Also, on the imposed conditions when removing goods from the warehouse, and our requirements for the movement of duty-paid and duty-suspended excise goods in the EU.