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.
How to move, store and trade duty-suspended and duty-paid excise goods
The Excise Movement and Control System (EMCS) tracks movement of all excise goods travelling under duty suspension provisions
When you must use the Excise Movement and Control System (EMCS), and how to register and enrol