Proposal for a COUNCIL DIRECTIVE laying down the general arrangements for excise duty (recast)
1. These documents propose a recast of Council Directive 2008/118/EC (the “Horizontal Excise Directive”) together with a range of other measures on excise duties. These are designed to support trade facilitation and increase the transparency of movements using IT solutions to assist anti-fraud activities.
2. Council Directive 2008/118 sets out general arrangements for goods subject to excise duty, including those around production, storage and movement of excise goods. These apply across the territory of the European Union, with the exception of a small number of territories, where its provisions do not apply.
3. The Commission carried out an evaluation of Directive 2008/118/EC within the framework of its Regulatory Fitness and Performance (REFIT) programme, and invited views from business and Member States.
4. The Commission’s report, published in April 2017, and Council conclusions, adopted in December 2017, reflected a general satisfaction with the functioning of the Excise Management and Control System (EMCS) for the movement of goods in duty suspension before release for consumption and payment of duty. However, it identified certain areas for improvement.