Legislation and public notices

Legislation

In December 2008 a new Directive (008/118/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 legal framework for Excise Movement and Control System. It is expected that the Implementing Regulations will be presented to the Excise Committee in May 2009 and approval by the Commission is planned for September 2009.

Notices

Notice 196 (November 2008) Excise Goods: Authorisation of warehousekeepers, Approval of Premises this explains the United Kingdom’s (UK) requirements for the warehousing of excise goods held in duty suspension within the UK.

Notice 197 (November 2008) Excise Goods: Receipt into and removal from an excise warehouse of excise goods this notice 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.