Revenue eBrief No.092/23
06 April 2023
Updates to Movement of Excisable Products Manual
The Movement of Excisable Products Manual has been updated in line with section 47 of the Finance Act 2021, this introduces a number of amendments to Part 2 of the Finance Act 2001 to transpose Council Directive (EU) No. 2020/262 into Irish law. This Directive replaced Directive 2008/118/EC on the general arrangements for excise duty.
The Directive extends the use of the EU movement monitoring computerised system (EMCS) to duty-paid excisable products that are subsequently moved to another Member State and includes the creation of two new categories of excise trader, “certified consignor” and “certified consignee”. This replaced the paper-based procedure for duty paid products with effect from February 13, 2023.
Changes to the manual include:
- A new section 6 has been inserted to detail the application process for certified consignors and certified consignees.
- Section 9 has been updated to detail the new procedures for the Consignment to a Trader in the State of Excisable Products Duty-Paid in another Member State.
- Section 12 has been updated to detail the new procedures for the Consignment to Traders in other Member States of Excisable Products Duty-Paid in the State
- New Appendix H details the Application form for Certified Consignor / Consignee or Temporary Certified Consignor / Consignee.
- New Appendix I contains a sample of the Registration Form for Certified Consignor / Consignee or Temporary Certified Consignor / Consignee.