Revenue has made Regulations under Finance Act 2001 concerning the control and movement of excisable products. With effect from 7 April 2010, these Regulations, in accordance with Council Directive 2008/118/EC, prescribe procedures for the movement of excisable products between Member States of the European Union, and certain requirements for traders involved in such movements. They replace the Control of Excisable Products Regulations 2001 (S.I. No. 443 of 2001). A copy of the Regulations can be accessed here