{
  "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004",
  "json_url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004.json",
  "id": "uksi/2004/1003",
  "title": "The Excise Duty Points (Etc.)(New Member States) Regulations 2004",
  "short_title": "Excise Duty Points (Etc.)(New Member States) 2004",
  "long_title": "These Regulations and the Excise Duties (Travellers' Allowances and Personal Reliefs)(New Member States) Order 2004 (S.I. 2004/1002) give effect to derogations contained in the Act concerning the Accession of the Czech Republic, Cyprus, Estonia, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the European Union (“the new member States”). Existing member States can maintain quantitative limits on the amount of cigarettes or other tobacco products which may be brought into their territory, without further excise duty payment, from new member States who have obtained derogations from Council Directive 92/79/EEC (regarding the approximation of taxes on cigarettes) and Council Directive 92/80/EEC (on the approximation of taxes on manufactured tobacco other than cigarettes).",
  "citation": "S.I. 2004/1003",
  "type": "uksi",
  "year": "2004",
  "number": "1003",
  "version": "current",
  "date": "2004-04-01",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Excise duty point for tobacco products acquired in a new member State",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Person liable to pay the duty",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Payment of the duty",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Period for which regulation 3 shall apply",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "regulation/7",
      "kind": "regulation",
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      "heading": "Interpretation of other Regulations relating to excise goods",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "The Beer Regulations 1993",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/10",
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      "number": "10",
      "heading": "The Tobacco Products Regulations 2001",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
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      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "schedule",
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      "heading": null,
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/schedule",
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      "status": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/note",
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      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
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      "language": null,
      "date": "2008-12-05",
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      "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/pdf/uksi_20041003_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/1003/pdfs/uksi_20041003_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1979/2",
      "title": "Customs and Excise Management Act 1979",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
      "provisions": [
        "section/93",
        "section/100G",
        "section/100H"
      ]
    },
    {
      "id": "ukpga/1979/7",
      "title": "Tobacco Products Duty Act 1979",
      "url": "https://openlegislation.uk/tobacco-products-duty-act-1979",
      "provisions": [
        "section/7",
        "section/1A"
      ]
    },
    {
      "id": "ukpga/1992/48",
      "title": "Finance (No. 2) Act 1992",
      "url": "https://openlegislation.uk/finance-no-2-act-1992",
      "provisions": [
        "section/1",
        "section/2"
      ]
    }
  ],
  "changes_made_to": 6,
  "changes_made_to_url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/changes.json",
  "changes_made_by": 10,
  "changes_made_by_url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1003",
    "retrieved_at": "2026-10-29T05:28:10.389127+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."
}