Explanatory note

This Order comes into force on 1st February 2007. It amends the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 (S.I. 1992/3156).

The amendment adds registered beer stores, registered breweries, registered cider premises, licensed wineries, and registered tobacco stores to the definition of the term “warehouse” within the Order. This will permit supplies of alcoholic beverages and tobacco products to be made from these premises to diplomats, persons of similar status, members of NATO visiting forces and headquarters organisations without payment of excise duty or VAT.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.