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