Fuel Duty: moving and storing goods

Please note: Fuel Duty guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Receiving, storing and moving excise goods
How to move, store and trade duty-suspended and duty-paid excise goods

Excise Movement and Control System (EMCS)
The Excise Movement and Control System (EMCS) tracks movement of all excise goods travelling under duty suspension provisions

Excise Movement and Control System: how to register and use
When you must use the Excise Movement and Control System (EMCS), and how to register and enrol