Policy paper

Explanatory memorandum on EU directive 2020/262 (C(2022)4497)

The government's summary of an EU regulation governing the holding and movement of excise goods in the EU.

• From: HM Revenue & Customs
• Published: 7 October 2022

Documents

EM on EU directive 2020/262

PDF, 150 KB, 5 pages

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Details

This explanatory memorandum is about a (European Commission implementing regulation laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption, and establishing the form to be used for the exemption certificate](https://ec.europa.eu/transparency/documents-register/detail?ref=C(2022)4497&lang=en).

It was submitted by Richard Fuller MP, Economic Secretary to the Treasury, HM Treasury.

Published 7 October 2022