Introductory text

CUSTOMS AND EXCISE

Made 8th May 2001

Laid before Parliament 8th May 2001

Coming into force 1st June 2001

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a), (c) and (d), and (3), 100G and 100H, 118A(1) and (2) and 127A of the Customs and Excise Management Act 1979M1, sections 2(2), 7(1) and (1A), 8B, 8C and 8G of the Tobacco Products Duty Act 1979M2, sections 1 and 2 of the Finance (No. 2) Act 1992M3 and of all other powers enabling them in that behalf, hereby make the following regulations:C1 C2

Annotations

Marginal citations

M1: 1979 c. 2; section 1(1) defines “the Commissioners”, “excise duty point”, “excise warehouse”, “importer”, “registered excise dealer and shipper”, “registered excise dealers and shippers regulations”, “revenue trader”, “shipment”, “stores” and “warehoused” and cognate expressions; section 93(2)(a) was amended by the Finance Act 1981 (c. 35), Schedule 8, paragraph 2; section 93(1) and (3) was amended by the Finance (No. 2) Act 1992(c. 48), Schedule 2, paragraph 2; sections 100G and 100H were inserted by the Finance Act 1991 (c. 31), Schedule 4; section 100H was amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 6 and Schedule 2, paragraph 4; section 118A was inserted by the Finance Act 1991, Schedule 5; section 127A was inserted by the Finance Act 1983 (c. 28), section 6 and amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 7.
M2: 1979 c. 7; sections 2(2) and 7(1) were amended by, and section 7(1A) was inserted by the Finance Act 2000 (c. 17), section 15; sections 8B, 8C and 8G were inserted by the Finance Act 2000, section 14; section 8C(2) defines “fiscal mark”; section 10(1) defines “hand-rolling tobacco” and “tobacco products”; section 10(3) applies the definitions in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).
M3: 1992 c. 48; section 2 was amended by the Finance Act 1998 (c. 36), Schedule 2, paragraph 6 and by the Finance Act 1999 (c. 16), section 11.

Modifications

C1: Regulations continued (with modifications as indicated at provision level) (N.I.) (31.12.2020) with respect to excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 98
C2: Regulations applied (with modifications) (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019 (S.I. 2019/1216), regs. 1(3), 7; S.I. 2020/1640, reg. 2, Sch. (as amended by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 6(3))