{
  "url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004",
  "json_url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004.json",
  "id": "uksi/2004/1002",
  "title": "The Customs and Excise Duties (Travellers' Allowances and Personal Reliefs)(New Member States) Order 2004",
  "short_title": "Customs and Excise Duties (Travellers' Allowances and Personal Reliefs)(New Member States) 2004",
  "long_title": "This Order and the Excise Duty Points(Etc.)(New Member States) Regulations 2004 (S.I. 2004/1003) give effect to derogations contained in the Act concerning the Accession of the Czech Republic, Cyprus, Estonia, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the European Union(“the new member States”). Existing member States can maintain quantitative limits on the amount of cigarettes or other tobacco products which may be brought into their territory, without further excise duty payment, from new member States who have obtained derogations from Council Directive 92/79/EEC (regarding the approximation of taxes on cigarettes) and Council Directive 92/80/EEC (on the approximation of taxes on manufactured tobacco other than cigarettes).",
  "citation": "S.I. 2004/1002",
  "type": "uksi",
  "year": "2004",
  "number": "1002",
  "version": "current",
  "date": "2004-04-01",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/article-1",
      "extent": null,
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    },
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      "path": "article/2",
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      "heading": "Interpretation",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Relief from duty of excise",
      "url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Condition of relief",
      "url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/article-4",
      "extent": null,
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    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Period in which article 3 shall have effect",
      "url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/article-5",
      "extent": null,
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      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Interpretation of The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 and The Travellers' Allowances Order 1994",
      "url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/article-6",
      "extent": null,
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    },
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/signature",
      "extent": null,
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    },
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      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/schedule",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/note",
      "extent": null,
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    }
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      "date": "2008-12-05",
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      "url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/pdf/uksi_20041002_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/1002/pdfs/uksi_20041002_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "modified by S.I. 2003/2758, Sch. para. 12A (as inserted)",
      "affected_provisions": "art. 3",
      "affecting": "uksi/2004/1004",
      "affecting_title": "The Channel Tunnel (Alcoholic Liquor and Tobacco Products)(Amendment) Order 2004",
      "affecting_provisions": "art. 4"
    },
    {
      "type": "added (1.1.2007)",
      "affected_provisions": "art 7",
      "affecting": "uksi/2006/3157",
      "affecting_title": "The Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006",
      "affecting_provisions": "art 3"
    },
    {
      "type": "am (1.1.2007)",
      "affected_provisions": "schedule",
      "affecting": "uksi/2006/3157",
      "affecting_title": "The Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006",
      "affecting_provisions": "art 4"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1979/3",
      "title": "Customs and Excise Duties (General Reliefs) Act 1979",
      "url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979",
      "provisions": [
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    }
  ],
  "changes_made_to": 3,
  "changes_made_to_url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1002",
    "retrieved_at": "2026-10-29T05:28:11.224460+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}