OpenLegislation

Annex II

United Kingdom

Original text. Later amendments are not shown.

The table in point 11 (Excise product) of Annex II to Regulation (EC) No 684/2009 is amended as follows:

  1. (1)

    in the row for excise product code T200, the entry for ‘Description’ is replaced by the following:

    ‘Cigarettes, as defined in Article 3 of Council Directive 2011/64/EUf1, and products treated as cigarettes in accordance with Article 2(2) of that Directive;’;

  2. (2)

    in the row for excise product code T300, the entry for ‘Description’ is replaced by the following:

    ‘Cigars and cigarillos, as defined in Article 4 of Directive 2011/64/EU’;

  3. (3)

    in the row for excise product code T400, the entry for ‘Description’ is replaced by the following:

    ‘Fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of Directive 2011/64/EU’;

  4. (4)

    in the row for excise product code T500, the entry for ‘Description’ is replaced by the following:

    ‘Smoking tobacco, as defined in Article 5(1) of Directive 2011/64/EU, other than fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of that Directive, and products treated as smoking tobacco other than fine-cut tobacco for the rolling of cigarettes in accordance with Article 2(2) of that Directive’.

Annotations

Footnotes

f1

Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24).’;