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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

The Excise Duties (Personal Reliefs) (Revocation) Order 2002 (S.I. 2002/2691) and the Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002 (S.I. 2002/2692) create new arrangements for individuals who acquire for their own use excise goods duty-paid in another member State and transport them to the United Kingdom.

This Order comes into force on 1 December 2002. It amends the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000 (S.I. 2000/426) to enable the new arrangements to apply (as did those they replace) to relevant alcohol and tobacco taken into a shuttle train control zone in France.