# The Customs and Excise Duties (Travellers' Allowances and Personal Reliefs)(New Member States) Order 2004, Note: Explanatory note


(This note is not part of the Order)
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).
This Order comes into force on 1st May 2004. It grants relief from excise duty on relevant tobacco products acquired in a specified country and which are transported to the United Kingdom by the person who acquired them. The specified countries are listed in Column 1 of the Schedule and the nature and quantity of the products to which the relief applies are, in relation to each specified country, listed opposite that country in Column 2 of the Schedule. To qualify for the relief the goods must not be imported, or used, for a commercial purpose. The relief, in relation to each specified country, applies on or before the date shown opposite that country in Column 3 of the Schedule.
The Order also updates references in The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 and The Travellers' Allowances Order 1994 to Council Directive 77/388/EEC and Council Directive 92/12/EEC. The territorial application of the Orders is defined by reference to the territorial application of the Directives. From 1st May 2004 the Directives will apply to the territory of the new member States and to the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia.
A transposition note setting out how this Order affects the implementation of the requirements of Council Directive 92/12/EEC is available at www.hmce.gov.uk.
A full Regulatory Impact Assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies.

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