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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, which come into effect on 30th September 1993, amend the Tobacco Products Regulations 1979 (S.I. 1979/904) by introducing the concept of “electronic removal”.

The effect of this is to:

(1)

allow, in suitably approved registered stores, tobacco products to be cleared to home use on payment of tobacco products duty without physically leaving the registered store,

(2)

permit the continued storage of such duty paid tobacco products within the registered store.