The Excise Duty Points (Etc.)(New Member States) Regulations 2004

• Citation: S.I. 2004/1003
• Sections: 10

Section 1 Citation and commencement

These Regulations may be cited as the Excise Duty Points (Etc.)(New Member States) Regulations 2004 and come into force on 1st May 2004.

Section 2 Interpretation

(1) In these Regulations—

“cigarillo” means a cigar weighing no more than 3 grammes;

“own use” includes use as a personal gift;

“smoking tobacco” means hand rolling tobacco or other smoking tobacco.

(2) In these Regulations references to “cigarettes”, “cigars”, “hand rolling tobacco” and “other smoking tobacco” are references to the products described in the Tobacco Products (Descriptions of Products) Order 2003 .

Section 3 Excise duty point for tobacco products acquired in a new member State

(1) The excise duty point for tobacco products acquired in a new member State is the time when the tobacco products are charged with duty.

(2) For the purposes of paragraph (1) above, tobacco products acquired in a new member State shall mean —

(a) cigarettes acquired by a person in a country listed in Column 1 of the Schedule for his own use and transported by him to the United Kingdom;

(b) cigars, cigarillos or smoking tobacco acquired by a person in the Czech Republic for his own use and transported by him to the United Kingdom; and

(c) smoking tobacco acquired by a person in Estonia for his own use and transported by him to the United Kingdom.

Section 4 Person liable to pay the duty

The person liable to pay the duty is the person holding the tobacco products at the excise duty point.

Section 5 Payment of the duty

(1) Subject to paragraph (2) below, the duty must be paid at the excise duty point.

(2) The Commissioners may, subject to such conditions as appear necessary for the protection of the revenue, dispense with the requirement imposed by paragraph (1).

Section 6 Period for which regulation 3 shall apply

(1) Regulation 3(2)(a) shall have effect in relation to cigarettes transported to the United Kingdom from a country listed in Column 1 of the Schedule on or before the date shown opposite that country in Column 2 of the Schedule.

(2) Regulation 3(2)(b) shall have effect on or before 31st December 2006.

(3) Regulation 3(2)(c) shall have effect on or before 31st December 2009.

Section 7 Interpretation of other Regulations relating to excise goods

(1) In the Regulations listed below, references to

(a) Council Directive 92/12/ EEC ;

(b) Commission Regulation (EEC) No 2719/92 ; and

(c) Commission Regulation (EEC) No 2454/93

shall be treated as references to those instruments as amended, modified or otherwise affected by the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded .

(1A) In the Regulations listed in sub-paragraphs (c) to (g) of paragraph (2) below, references to Council Directive 92/12/ EEC shall be treated as references to that instrument as amended, modified or otherwise affected by the Act concerning the conditions of accession of the Republic of Bulgaria and Romania and the adjustments to the treaties on which the European Union is founded.

(2) The Regulations referred to in paragraph 1 above are —

(a) the Excise Warehousing (Etc.) Regulations 1988 ;

(b) the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 ;

(c) the Excise Goods (Drawback) Regulations 1995 ;

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) the Excise Goods (Export Shops) Regulations 2000 ;

(f) the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001 ; and

(g) the Excise Goods (Accompanying Documents) Regulations 2002 .

Section 8 The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

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Section 9 The Beer Regulations 1993

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Section 10 The Tobacco Products Regulations 2001

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