# The Excise Duty Points (Etc.)(New Member States) Regulations 2004, Regulation 3: Excise duty point for tobacco products acquired in a new member State

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

(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/2004/1003/regulation/3 (the official version)
Page: https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.