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HMRC internal manual

Holding and Movements Assurance Guidance

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. HMAG
  3. HMAG60000
  4. HMAG60200

Excise Movement and Control System: legislation

EU Council Directive 2008/118/EC, introduced on 16 December 2008, provides the legal framework for EMCS and replaced Directive 92/12/EEC.

Commission Regulation (EC) No 684/2009 introduced on 24 July 2009 implements Directive 2008/118 in relation to the computerised procedures and structure and content of the electronic administrative document (eAD) for the movement of excise goods in duty suspension. Note: The provisions of this Regulation are directly applicable in all MS.

HMDP implemented the provisions of Directive 2008/118 into UK law from 1 April 2010.

The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 made amendments to HMDP from 1 October 2011 in respect of export procedures, simplified procedures and fallback procedures.

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