Explanatory note

(This note is not part of the Order)

The Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986^f1 (“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 The 1986 Regulations have been revoked by the Finance Act 2007^f2 on 19th July 2007.

This instrument revokes the three Regulations^f3 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.

Annotations

Footnotes

f1: S.I. 1986/938. The Regulations implemented Council Directive 74/651/EEC (OJ No L 354, 30.12.1974 p6) and Council Directive 78/1035/EEC (OJ No L 366 28.12.1978 p34).
f2: 2007 c. 11.
f3: S.I. 1987/149, S.I. 1989/2253 and S.I. 1992/1821.