# The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) (Revocation) Regulations 2007

S.I. 2007/2092 · made 20 July 2007

The Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986 (“the 1986 Regulations”) provide relief from excise duty on unaccompanied importations of excise goods subject to quantitative limits. The 1986 Regulations have been revoked by the Finance Act 2007 on 19th July 2007.

Made under: European Communities Act 1972 (repealed) (Section 2)

PDFs: Printed copy https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-revocation-regulations-2007/pdf/uksi_20072092_en.pdf; Explanatory Memorandum https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-revocation-regulations-2007/pdf/uksiem_20072092_en.pdf

## Introductory text

excise
Made 20th July 2007
Laid before Parliament 23rd July 2007
Coming into force 1st September 2007
The Commissioners for Her Majesty’s Revenue and Customs are the department designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the European Communities.
The Commissioners make the following Regulations in exercise of powers conferred by section 2(2) of that Act:

## 1 

These Regulations may be cited as the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) (Revocation) Regulations 2007 and shall come into force on 1st September 2007.

## 2 

The following are revoked—
(a) the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1987;
(b) the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1989; and
(c) the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1992.

## Signature

Mike Eland
Dave Hartnett
Two of the Commissioners for Her Majesty’s Revenue and Customs
20th July 2007

## Explanatory note

(This note is not part of the Order)
The Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986 (“the 1986 Regulations”) provide relief from excise duty on unaccompanied importations of excise goods subject to quantitative limits. The 1986 Regulations have been revoked by the Finance Act 2007 on 19th July 2007.
This instrument revokes the three Regulations which amended the 1986 Regulations.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2007/2092 (the official version)
Page: https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-revocation-regulations-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.