# Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, Article 31

Extent: E+W+S+N.I.

By agreement and under conditions fixed by all the Member States concerned, simplified procedures may be established for the purposes of frequent and regular movements of excise goods under a duty suspension arrangement which occur between the territories of two or more Member States.
This provision includes movements via fixed pipelines.

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Source: https://www.legislation.gov.uk/eudr/2008/118/article/31 (the official version)
Page: https://openlegislation.uk/eu-directive-2008-118/article-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.