Policy paper

Explanatory memorandum on EU directive 2020/262 (C(2022)4494)

This 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

Explanatory memorandum on EU directive 2020/262

PDF, 150 KB, 5 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This explanatory memorandum is about a European Commission delegated regulation supplementing EU directive 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods.

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

Published 7 October 2022