# The Excise Duty Points (Etc.)(New Member States) Regulations 2004, Note: Explanatory note

Extent: E+W+S+N.I.

(This note is not part of these Regulations)
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).
These Regulations come into force on 1st May 2004. They provide an excise duty point (the time when a requirement to pay excise duty takes affect) for tobacco products acquired in a new member State. Regulation 3 defines the term “tobacco products acquired in a new member State”. Regulations 4 and 5 are concerned with the person liable to pay the duty and the time when the duty must be paid. Regulation 6 is concerned with the date on or before which the excise duty point will apply.
Regulation 7 updates references in the instruments listed in regulation 7(2) (“the Excise Regulations”) to Commission Regulations (EEC) No 2719/92 and (EEC) No 2454/93 (“the Commission Regulations”), and to Council Directive 92/12/EEC (“the Directive”). The application of certain Excise Regulations is defined by reference to the territorial application of the Directive. From 1st May 2004 the Directive will apply to the new member States and to the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia. Some Excise Regulations define the terms “accompanying administrative document” and “single administrative document” by reference to the Commission Regulations. The Act of Accession makes certain amendments to the Commission Regulations, including certain minor amendments relating to the accompanying administrative document and the single administrative document.
Regulations 8 – 10 amend regulation 4 of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, regulation 15 of the Beer Regulations 1993 and regulation 12 of the Tobacco Products Regulations 2001 (each of which provides an excise duty point for goods acquired by a person in another member State for his own use and transported by him) to provide an excise duty point for goods acquired in the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia.
A transposition note setting out how these Regulations affect the implementation of the requirements of Council Directive 92/12/EEC is available at www.hmce.gov.uk.
A full Regulatory Impact Assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.

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Source: https://www.legislation.gov.uk/uksi/2004/1003/note (the official version)
Page: https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.