Changes to legislation: This is the latest version.

These Regulations implement the requirements of Chapters I to V of Council Directive 2008/118/EC (OJ No. L 9, 14.01.2009, p.12) concerning the general arrangements for excise duty and repealing Directive 92/12/EEC.

We use cookies on this website, you can read our Privacy and Cookies Policy. To use website as intended please Accept Cookies