Explanatory note

This Order amends the Tobacco Products (Descriptions of Products) Order 2003 (S.I. 2003/1471) (“the 2003 Order”).

The 2003 Order implements articles 3 to 7 of Council Directive 95/59/EC (OJ No L 291, 6.12.95, p40) (“the 1995 Directive”). The amendments made by this Order implement the amendments made to those articles of the 1995 Directive by Council Directive 2010/12/EU (OJ No L 050, 27.2.10, p1).

A transposition note setting out how this Order implements the amendments to the 1995 Directive that are described above is available from www.hmrc.gov.uk.

Article 2(2) amends article 6(1)(a) of the 2003 Order so that tobacco will be treated as hand-rolling tobacco if 25% by weight of the tobacco particles have a cut width of less than 1.5 millimetres (instead of 1 millimetre).

Article 2(3) adds a third paragraph to article 7 of the 2003 Order, defining “tobacco refuse” for the purposes of paragraph 1 of that article.

Article 2(4)(a) revokes paragraph 1 of the Schedule to the 2003 Order to remove the reference to cigars made entirely of natural tobacco.

Article 2(4)(b) revokes paragraph 3 of the Schedule to the 2003 Order to remove the reference to cigars filled with a ‘threshed blend’ that have a weight below 2.3 grams.

Article 2(4)(c) amends paragraph 4 of the Schedule to provide that the cigars described in that paragraph may not exceed 10 grams in weight.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.