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General excise

  1. Overview
  2. Setting up an excise business
  3. Producing, processing and storing of excisable products
  4. Moving excise products
  5. Paying excise duties
  6. Overpayments and repayments
  7. Appeals
  8. Relevant legislation

Relevant legislation

The relevant legislation is:

  • Council Directive (EU) 2020/262 of 19 December 2019
  • Council Directive 2008/118/EC of 16 December 2008
  • Part 2 of the Finance Act 2001 (as amended)
  • Control of Excisable Product Regulations 2010 (S.I. 146/2010)
  • Control of Excisable Products (Amendment) Regulations 2013 (S.I. 368/2013).

Published: 12 February 2024 Print this page

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