{
  "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-revocation-regulations-2007/note",
  "json_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-revocation-regulations-2007/note.json",
  "legislation": "uksi/2007/2092",
  "legislation_title": "The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) (Revocation) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-revocation-regulations-2007",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe 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 The 1986 Regulations have been revoked by the Finance Act 2007 on 19th July 2007.\nThis instrument revokes the three Regulations which amended the 1986 Regulations.\nA full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2007 c. 11."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1987/149, S.I. 1989/2253 and S.I. 1992/1821."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2092/note",
    "retrieved_at": "2026-10-29T03:47:55.187819+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}