Explanatory note

These Regulations amend the Tobacco and Related Products Regulations 2016, the principal Regulations implementing Directive 2014/40/EU (“the Tobacco Products Directive”).

These Regulations implement Commission Implementing Decision (EU) 2016/787 of 18 May 2016 laying down a priority list of additives contained in cigarettes and hand rolling tobacco subject to enhanced reporting obligations and Article 6 of the Tobacco Products Directive providing for enhanced reporting obligations in relation to the additives on that list.

The effect that these Regulations will have on the costs of business and the voluntary sector was quantified in the Impact Assessment which accompanied the Tobacco and Related Products Regulations 2016. As these Regulations transpose a Directive, a transposition note setting out how the Government has transposed the Directive into UK law has been prepared.

The transposition note is annexed to the Explanatory Memorandum which is available alongside the instrument on the www.legislation.gov.uk website.