{
  "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-3",
  "json_url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-3.json",
  "legislation": "uksi/2004/1003",
  "legislation_title": "The Excise Duty Points (Etc.)(New Member States) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Excise duty point for tobacco products acquired in a new member State",
  "text": "(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.\n(2) For the purposes of paragraph (1) above, tobacco products acquired in a new member State shall mean —\n(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;\n(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\n(c) smoking tobacco acquired by a person in Estonia for his own use and transported by him to the United Kingdom.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 1.5.2004, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1003/regulation/3",
    "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."
}