A new EU horizontal Council Directive concerning the general arrangements for excise duty came into force on January 15, 2009.
The new Directive (2008/118/EC) provides a legal framework for the use of the Excise Movement Control System (EMCS), which will be applicable from April 1, 2010. The current Council Directive 92/12/EEC will be repealed as of that date.
The Directive concerns alcoholic beverages, tobacco products and energy products.
EMCS is designed to help tackle excise fraud by creating a faster and more efficient means of information exchange between excise authorities.
The new Directive also allows member states to simplify existing rules for commercial movements, including distance sales of excise goods from one member state to another on which excise duty has already been paid in the member state of dispatch.
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