# The Customs and Excise Duties (Travellers' Allowances and Personal Reliefs)(New Member States) Order 2004, Article 3: Relief from duty of excise


Subject to the following provisions of this Order, a person who has travelled from a specified country shall, on entering the United Kingdom, be relieved from payment of excise duty on relevant tobacco products acquired in that country and which he has transported.

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Source: https://www.legislation.gov.uk/uksi/2004/1002/article/3 (the official version)
Page: https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.