Chapter HCOTEG37750

Published date15 April 2016
Record NumberHCOTEG37750
CourtHM Revenue & Customs

The 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. The 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

The 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 products’. The 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...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT