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HMRC internal manual

Oils Technical Manual

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HM Revenue & Customs
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Relevant Law: EU Directive 2008/118 (General arrangements for excise duty)

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 (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

The 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.