Explanatory note

These Regulations come into force on 1st August 2006. They amend the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (S.I. 1992/3135) and the Tobacco Products Regulations 2001 (S.I. 2001/1712). These amendments:

• remove the definition of “chewing tobacco” from the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992,

• prevent registered tobacco factories and registered tobacco stores from being occupied by more than one manufacturer of tobacco products,

• remove the prohibition on removal of tobacco products from a registered factory to a registered store that is not occupied by the manufacturer of those products,

• for the purpose of determining the excise duty point for tobacco products, includes the sale of such products to a person who is not a manufacturer within the concept of failure to comply with duty suspension arrangements,

• enable travellers from countries outside the European Union to import unmarked tobacco products that exceed their duty-free allowance, if they pay the excise duty on those products,

• permit duty paid, but unmarked, tobacco products to be used for testing quality or testing products being developed, and

• make provision for the remission of excise duty on tobacco products that are used for testing quality and on tobacco products that are being developed; provided they will not be smoked by humans.

These Regulations have been notified to the European Commission and the other member States in accordance with Directive 98/34/EC of the European Parliament and of the Council laying down a procedure for the provision of information in the field of technical standards and regulations (OJ No. L204, 21.7.1998, p.37; as amended).

A full regulatory impact assessment has not been prepared for this instrument as it has no impact on business, charities or voluntary bodies.