{
  "url": "https://openlegislation.uk/tobacco-products-and-excise-goods-amendment-regulations-2006/note",
  "json_url": "https://openlegislation.uk/tobacco-products-and-excise-goods-amendment-regulations-2006/note.json",
  "legislation": "uksi/2006/1787",
  "legislation_title": "The Tobacco Products and Excise Goods (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/tobacco-products-and-excise-goods-amendment-regulations-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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:\nremove the definition of “chewing tobacco” from the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992,\nprevent registered tobacco factories and registered tobacco stores from being occupied by more than one manufacturer of tobacco products,\nremove 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,\nfor 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,\nenable 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,\npermit duty paid, but unmarked, tobacco products to be used for testing quality or testing products being developed, and\nmake 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.\nThese 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).\nA full regulatory impact assessment has not been prepared for this instrument as it has no impact on business, charities or voluntary bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1787/note",
    "retrieved_at": "2026-10-29T04:26:20.322550+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}