Regulation 3 Excise duty point for tobacco products acquired in a new member StateI1

United Kingdom

(1)

The excise duty point for tobacco products acquired in a new member State is the time when the tobacco products are charged with duty.

C1(2)

For the purposes of paragraph (1) above, tobacco products acquired in a new member State shall mean —

(a)

cigarettes acquired by a person in a country listed in Column 1 of the Schedule for his own use and transported by him to the United Kingdom;

(b)

cigars, cigarillos or smoking tobacco acquired by a person in the Czech Republic for his own use and transported by him to the United Kingdom; and

(c)

smoking tobacco acquired by a person in Estonia for his own use and transported by him to the United Kingdom.

Annotations

C1: Reg. 3(2) modified (1.5.2004) by S.I. 2003/2758, Sch. para. 12A (as inserted by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2004 (S.I. 2004/1004), arts. 1, 4)