# The Excise Duty Points (Etc.)(New Member States)(Amendment) Regulations 2006

S.I. 2006/3159 · made 28 November 2006

These Regulations and the Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006 (S.I.2006/3157) give effect to derogations contained in the Act concerning the Accession of the Republic of Bulgaria and Romania to the European Union (“the new member States”). Existing member States may maintain quantitative limits on the amount of cigarettes which may be brought into their territory, without further excise duty payment, from the new member States which have obtained derogations from Council Directive 92/79/EEC (regarding the approximation of taxes on cigarettes).

Made under: Customs and Excise Management Act 1979 (Section 93, Section 100G, Section 100H); Tobacco Products Duty Act 1979 (Section 7); Finance (No. 2) Act 1992 (Section 1, Section 2)

PDFs: Printed copy https://openlegislation.uk/excise-duty-points-etcnew-member-statesamendment-regulations-2006/pdf/uksi_20063159_en.pdf; Explanatory Memorandum https://openlegislation.uk/excise-duty-points-etcnew-member-statesamendment-regulations-2006/pdf/uksiem_20063159_en.pdf

## Introductory text

excise
Made 28th November 2006
Laid before Parliament 29th November 2006
Coming into force 1st January 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 93(1), (2)(a), (fa), (fb), (3), 100G and 100H of the Customs and Excise Management Act 1979, section 7(1)(a) and (1A)(b) of the Tobacco Products Duty Act 1979 and sections 1 and 2 of the Finance (No 2) Act 1992:

## 1 

These Regulations may be cited as the Excise Duty Points (Etc.)(New Member States)(Amendment) Regulations 2006 and come into force on 1st January 2007.

## 2 

The Excise Duty Points (Etc.)(New Member States) Regulations 2004 are amended as follows.

## 3 

In regulation 7, after paragraph (1) insert—
“(1A) In the Regulations listed in sub-paragraphs (c) to (g) of paragraph (2) below, references to Council Directive 92/12/EEC shall be treated as references to that instrument as amended, modified or otherwise affected by the Act concerning the conditions of accession of the Republic of Bulgaria and Romania and the adjustments to the treaties on which the European Union is founded.”.

## 4 

At the end of the Schedule add—
“
Bulgaria
Romania
31st December 2009
”

## Signature

Paul Gray
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
28th November 2006

## Explanatory note

(This note is not part of the Regulations)
These Regulations and the Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006 (S.I.2006/3157) give effect to derogations contained in the Act concerning the Accession of the Republic of Bulgaria and Romania to the European Union (“the new member States”). Existing member States may maintain quantitative limits on the amount of cigarettes which may be brought into their territory, without further excise duty payment, from the new member States which have obtained derogations from Council Directive 92/79/EEC (regarding the approximation of taxes on cigarettes).
These Regulations come into force on 1st January 2007.
Regulation 3 inserts a new paragraph into regulation 7 of the Excise Duty Points (Etc.)(New Member States) Regulations 2004 (S.I. 2004/1003) (“the Duty Points Regulations”). This new paragraph updates references to Council Directive 92/12/EEC (“the Directive”) in the Regulations listed in regulation 7(2)(c) to (g). The application of these listed Regulations is defined by reference to the territorial application of the Directive. From 1st January 2007 the Directive will apply to the new member States.
Regulation 4 amends the Schedule to the Duty Points Regulations so that the excise duty point, for cigarettes acquired by a person in the new member States for his own use and transported by him to the United Kingdom, is the time when the tobacco products are charged with duty. This has effect until and including 31st December 2009.
A transposition note setting out how these Regulations affect the implementation of the requirements of Council Directive 92/12/EEC is available at www.hmrc.gov.uk.
A 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/2006/3159 (the official version)
Page: https://openlegislation.uk/excise-duty-points-etcnew-member-statesamendment-regulations-2006
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.